Goldsmith v. United States Board of Tax Appeals

ROBB, Associate Justice.

This is an appeal from a judgment in the Supreme Court of the District of Columbia dismissing appellant’s petition for a writ of mandamus to compel the Board of Tax Appeals to enroll him as an attorney.

The case was disposed of on the demurrer of the appellee to appellant’s reply to its answer to his petition. Since appellant challenges the authority of the appellee, hereinafter called the Board, “to make rules limiting taxpayers in the choice of their agents for the transaction of taxpayers’ business” before the Board, that question will be determined first.

The Board…