Gutterman Strauss Co. v. Commissioner
United States Board of Tax Appeals
1. A taxpayer appealing to this Board may set up as a ground of appeal from a proposed additional assessment of income and profits taxes a right to a deduction from gross income not claimed in the original return or at any hearing before the Commissioner. 2. Upon the facts before the Board in this case it is held that the Commissioner is not entitled to demand a bill of particulars. 3. The Board has jurisdiction to determine whether there was a false or fraudulent…
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1. A taxpayer appealing to this Board may set up as a ground of appeal from a proposed additional assessment of income and profits taxes a right to a deduction from gross income not claimed in the original return or at any hearing before the Commissioner. 2. Upon the facts before the Board in this case it is held that the Commissioner is not entitled to demand a bill of particulars. 3. The Board has jurisdiction to determine whether there was a false or fraudulent understatement of income with intent to evade tax in any case and whether the penalty found by the Commissioner should be…
1Opinion of the Court
Appeal of GUTTERMAN STRAUSS CO.
Gutterman Strauss Co. v. Commissioner
Docket No. 234.
United States Board of Tax Appeals
1 B.T.A. 243; 1924 BTA LEXIS 192;
December 29, 1924, decided Submitted November 15, 1924.
1. A taxpayer appealing to this Board may set up as a ground of appeal from a proposed additional assessment of income and profits taxes a right to a deduction from gross income not claimed in the original return or at any hearing before the Commissioner.
2. Upon the facts before the Board in this case it is held that the Commissioner is not entitled to demand a bill of particulars.
3. The…
2Cases cited5 opinions
- Hanks Dental Assn. v. International Tooth Crown Co.Supreme Court of the United States · 1904
- Gutterman Strauss Co. v. CommissionerUnited States Board of Tax Appeals · 1924
- Hotel de France Co. v. CommissionerUnited States Board of Tax Appeals · 1924
- Oesterlein Machine Co. v. CommissionerUnited States Board of Tax Appeals · 1924
- Smith v. International Mercantile Co.U.S. Circuit Court for the District of New Jersey · 1907