John A. Gebelein, Inc. v. Commissioner
United States Board of Tax Appeals
The Board has no jurisdiction of a proceeding founded upon a notice and demand of the collector not sent by registered mail.
1Opinion of the Court
OPINION.
Sternhagen :
The respondent moves to dismiss for want of jurisdiction. He contends that (1) no deficiency has been determined, (2) that no notice of deficiency has been sent to the petitioner, and (3) that the paper attached to the petition may not be regarded as a statutory notice of deficiency because it was not sent by registered mail.
The taxes which the petition attempts to litigate are the unjust enrichment taxes imposed by Title III, Revenue Act of 1936, and there is no suggestion by either side that such taxes are not justiciable by the Board, section 503, Revenue Act of 1936.
The…
2Cases cited1 opinion
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
3Cited by10 opinions
- Gray v. CommissionerUnited States Tax Court · 1944
- Pitcairn v. CommissionerUnited States Tax Court · 1944
- Foster Wheeler Corp. v. CommissionerUnited States Board of Tax Appeals · 1939
- John A. Gebelein, Inc. v. CommissionerUnited States Board of Tax Appeals · 1938
- Mori v. CommissionerUnited States Tax Court · 1982
5 more not listed; retrieve them via the Exa API.