Craig v. Commissioner
United States Board of Tax Appeals
Petitioner returned and paid a certain amount of estate tax, and thereafter the Commissioner refunded a part of the tax. Thereafter the Commissioner determined an amount of tax in excess of the amount of tax returned, and also in excess of the amount refunded.
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Petitioner returned and paid a certain amount of estate tax, and thereafter the Commissioner refunded a part of the tax. Thereafter the Commissioner determined an amount of tax in excess of the amount of tax returned, and also in excess of the amount refunded. Held that the Board has jurisdiction to redetermine the deficiency and further that this conclusion is not in conflict with the decision of the Circuit Court of Appeals for the Ninth Circuit, of which petitioner is a resident, in Kelley v. United States, 30 Fed.(2d) 193.
1Opinion of the Court
ETTA CRAIG, EXECUTRIX, ESTATE OF ALLEN CRAIG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Craig v. Commissioner
Docket No. 21490.
United States Board of Tax Appeals
18 B.T.A. 86; 1929 BTA LEXIS 2130;
November 9, 1929, Promulgated
Petitioner returned and paid a certain amount of estate tax, and thereafter the Commissioner refunded a part of the tax. Thereafter the Commissioner determined an amount of tax in excess of the amount of tax returned, and also in excess of the amount refunded. Held that the Board has jurisdiction to redetermine the deficiency and further that this…
2Cases cited10 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- United States v. RobbinsSupreme Court of the United States · 1926
- Talcott v. United StatesCourt of Appeals for the Ninth Circuit · 1928
- Carney Coal Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- Peerless Woolen Mills v. CommissionerUnited States Board of Tax Appeals · 1928
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