Barry v. Commissioner
United States Board of Tax Appeals
The Board has jurisdiction to consider an appeal presenting questions affecting the correct tax liability which were not presented to the Commissioner before his determination.
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The Board has jurisdiction to consider an appeal presenting questions affecting the correct tax liability which were not presented to the Commissioner before his determination. Where the Commissioner determines after June 2, 1924, that an assessment should be made in respect of the tax imposed by prior revenue acts in the amount of a deficiency in one year less an overpayment in another year, the Board has jurisdiction to consider the appeal as to both years and determine the correctness of the deficiency asserted.
1Opinion of the Court
Littleton:
The petition was filed on Sejitember 2, 1924, as an appeal from the determination of the Commissioner of a deficiency in respect of the tax due by the taxpayer for the years 1920 and 1921 in the amount of $11,343.44, as outlined in the deficiency letter mailed July 5, 1924. The appeal is based upon failure of the Commissioner to allow sufficient depreciation in the years 1920 and 1921 on property owned by the taxpayer.
The Commissioner has moved to dismiss the petition—
First. Because the basis of the appeal is that insufficient depreciation has been allowed by the Commissioner for…
2Cited by20 opinions
- Woods v. CommissionerUnited States Tax Court · 1989
- Robinette v. Comm'rUnited States Tax Court · 2004
- Estate of Mueller v. Comm'rUnited States Tax Court · 1993
- Dees v. Comm'rUnited States Tax Court · 2017
- Rinehart v. CommissionerUnited States Tax Court · 1983
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