Bioff v. Commissioner
United States Board of Tax Appeals
PROCEDURE - DISMISSAL FOR FAILURE TO PAY FILING FEE WHERE COMMISSIONER HAS DETERMINED A FRAUD PENALTY. - The petitioner, after due notice, has failed to pay the filing fee required by the Board's rules and authorized by law.
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PROCEDURE - DISMISSAL FOR FAILURE TO PAY FILING FEE WHERE COMMISSIONER HAS DETERMINED A FRAUD PENALTY. - The petitioner, after due notice, has failed to pay the filing fee required by the Board's rules and authorized by law. Held, that section 1112 of the Internal Revenue Code, imposing a burden of proof upon the Commissioner under certain circumstances, does not apply, since this has not become a proceeding involving the issue of fraud; held, further, the Board has authority under section 1117(d), in dismissing the proceeding, to specify in its order that there is a deficiency, and also an…
1Opinion of the Court
WILLIAM BIOFF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. *
Bioff v. Commissioner
Docket No. 111249.
United States Board of Tax Appeals
47 B.T.A. 942; 1942 BTA LEXIS 624;
October 27, 1942, Promulgated
PROCEDURE - DISMISSAL FOR FAILURE TO PAY FILING FEE WHERE COMMISSIONER HAS DETERMINED A FRAUD PENALTY. - The petitioner, after due notice, has failed to pay the filing fee required by the Board's rules and authorized by law. Held, that section 1112 of the Internal Revenue Code, imposing a burden of proof upon the Commissioner under certain circumstances, does not apply, since this…
2Cases cited2 opinions
- Miller-Pocahontas Coal Co. v. CommissionerUnited States Board of Tax Appeals · 1931
- Bioff v. CommissionerUnited States Board of Tax Appeals · 1942