Cascade Milling & Elevator Co. v. Commissioner
United States Board of Tax Appeals
The prayer of respondent's answer, claiming "the increased deficiency, if any," resulting from a redetermination, unsupported by any averments upon which an increased deficiency could be based, is held to be bad and is ordered stricken.
1Opinion of the Court
opinion.
Arundell:
The respondent’s answer to the petition filed in this proceeding concludes with the following prayer:
Wherefore, it is prayed that the Board redetermine the amount of the deficiency involved in this proceeding to be equal to the amount determined by the Commissioner, plus any additional amount which may arise from the correction of any error or errors that may have been committed by the Commissioner. Claim is hereby asserted for the increased deficiency, if any, resulting from such redetermination.
Petitioner has moved that the prayer of respondent’s answer be stricken as…
2Cases cited3 opinions
- Hill v. MendenhallSupreme Court of the United States · 1875
- Fleming v. LockwoodMontana Supreme Court · 1907
- McKinney v. CarsonUtah Supreme Court · 1909
3Cited by14 opinions
- John Factor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Koufman v. CommissionerUnited States Tax Court · 1977
- Commissioner of Internal Revenue v. Fifth Avenue BankCourt of Appeals for the Third Circuit · 1936
- Commissioner of Internal Revenue v. SussmanCourt of Appeals for the Second Circuit · 1939
- Drawoh, Inc. v. CommissionerUnited States Board of Tax Appeals · 1933
9 more not listed; retrieve them via the Exa API.