Epstein v. Commissioner
United States Board of Tax Appeals
The Board has jurisdiction and, when a petition is filed, it is its duty to review the administrative action of the Commissioner in determining a deficiency and penalties. It is not relieved of this duty by the fact that, in a criminal proceeding, the taxpayer was sentenced to pay and did pay the amount determined as the tax by the court.
1Opinion of the Court
HENRY H. EPSTEIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Epstein v. Commissioner
Docket No. 66350.
United States Board of Tax Appeals
34 B.T.A. 925; 1936 BTA LEXIS 628;
August 11, 1936, Promulgated
The Board has jurisdiction and, when a petition is filed, it is its duty to review the administrative action of the Commissioner in determining a deficiency and penalties. It is not relieved of this duty by the fact that, in a criminal proceeding, the taxpayer was sentenced to pay and did pay the amount determined as the tax by the court.
George Walter Smith, Esq., for the petitioner.
2Cases cited1 opinion
- Epstein v. CommissionerUnited States Board of Tax Appeals · 1936