Matteawan Mfg. Co. v. Commissioner
United States Board of Tax Appeals
1. A letter dated August 10, 1925, from the Commissioner of Internal Revenue, advising petitioner that its claim for abatement of assessments made on its tax return for the year 1918 had been both allowed and rejected in part and asserting new deficiencies accordingly, is such a determination of a deficiency by the Commissioner after June 2, 1924, as to give the Board jurisdiction to hear and determine an appeal therefrom. Appeal of Matteawan Mfg.
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1. A letter dated August 10, 1925, from the Commissioner of Internal Revenue, advising petitioner that its claim for abatement of assessments made on its tax return for the year 1918 had been both allowed and rejected in part and asserting new deficiencies accordingly, is such a determination of a deficiency by the Commissioner after June 2, 1924, as to give the Board jurisdiction to hear and determine an appeal therefrom. Appeal of Matteawan Mfg. Co.,4 B.T.A. 953. 2. The consolidated return of two corporations, though affiliation be later denied, will remain the return of each corporation…
1Opinion of the Court
MATTEAWAN MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Matteawan Mfg. Co. v. Commissioner
Docket No. 7923.
United States Board of Tax Appeals
14 B.T.A. 789; 1928 BTA LEXIS 2910;
December 18, 1928, Promulgated
1. A letter dated August 10, 1925, from the Commissioner of Internal Revenue, advising petitioner that its claim for abatement of assessments made on its tax return for the year 1918 had been both allowed and rejected in part and asserting new deficiencies accordingly, is such a determination of a deficiency by the Commissioner after June 2, 1924, as to give…
2Cases cited4 opinions
- Stetson & Ellison v. CommissionerUnited States Board of Tax Appeals · 1928
- Matteawan Mfg. Co. v. CommissionerUnited States Board of Tax Appeals · 1926
- Matteawan Manufacturing Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- Matteawan Mfg. Co. v. CommissionerUnited States Board of Tax Appeals · 1928