Everett Knitting Works v. Commissioner
United States Board of Tax Appeals
The Board has no jurisdiction over an appeal involving only the refund to a taxpayer of a tax paid prior to the passage of the Revenue Act of 1924.
1Opinion of the Court
SteRnhagen :
This appeal was heard upon a motion of the Commissioner to dismiss the petition for want of jurisdiction.
From the petition filed July 30,1924, it appears that the taxpayer, a corporation of New Hampshire engaged in the manufacture and sale of knitted goods, filed its return for 1918 and at that time paid a tax amounting to approximately 50 .per cent of its net income, as provided by section 328 of the Revenue Act of 1918. Thereafter, and prior to the enactment of the Revenue Act of 1924, the Commissioner made an additional assessment, which the taxpayer, by claim duly filed,…
2Cited by9 opinions
- McConkey Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1952
- Estate of Stein v. CommissionerUnited States Tax Court · 1963
- Estate of Stein v. CommissionerUnited States Tax Court · 1963
- Everett Knitting Works v. CommissionerUnited States Board of Tax Appeals · 1924
- F. W. Poe Mfg. Co. v. CommissionerUnited States Tax Court · 1954
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