Matteson Co. v. Commissioner
United States Board of Tax Appeals
A petition must be received by the Board within the statutory period in order to give the Board jurisdiction thereof, and a delay caused by mailing it to the Commissioner deprives the Board of jurisdiction.
1Opinion of the Court
Appeal of THE MATTESON CO.
Matteson Co. v. Commissioner
Docket No. 478.
United States Board of Tax Appeals
1 B.T.A. 905; 1925 BTA LEXIS 2750;
March 30, 1925, decided Submitted March 12, 1925.
A petition must be received by the Board within the statutory period in order to give the Board jurisdiction thereof, and a delay caused by mailing it to the Commissioner deprives the Board of jurisdiction.
W. H. Oppenheimer, Esq., for the taxpayer.
W. Frank Gibbs, Esq., for the Commissioner.
TRAMMELL
Before STERNHAGEN, TRAMMELL, and TRUSSELL.
TRAMMELL: The Commissioner moved to dismiss this appeal on the ground…
2Cases cited1 opinion
- Matteson Co. v. CommissionerUnited States Board of Tax Appeals · 1925