Gideon-Anderson Co. v. Commissioner

OPINION.

MuRdock :

As the result of a motion filed on July 8, 1929, by the petitioner in the above entitled case, a hearing was held on July 24, 1929, on the question of whether or not the Board has jurisdiction in this case. Certain documents were offered in evidence as joint exhibits of both parties in this proceeding and thereafter briefs were filed.

On November 9,1926, the Commissioner mailed a deficiency notice to “ Gideon-Anderson Lumber and Mercantile Company, Gideon, Mo.,” notifying it of deficiencies in its income and profits taxes for the calendar years 1917 and 1918 and of an…