French & Co. v. Commissioner
United States Board of Tax Appeals
1. The Board has no jurisdiction to redetermine the tax liability for a year for which the Commissioner has determined no deficiency, the only action of the Commissioner being the rejection of claims for refund of taxes already paid. 2. Where the Superintendent of Banks of the State of Oregon had taken possession of the assets of a State bank for the purpose of liquidation, held, not to be such a receivership as will deprive the Board, under section 282(a) of the Revenue Act…
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1. The Board has no jurisdiction to redetermine the tax liability for a year for which the Commissioner has determined no deficiency, the only action of the Commissioner being the rejection of claims for refund of taxes already paid. 2. Where the Superintendent of Banks of the State of Oregon had taken possession of the assets of a State bank for the purpose of liquidation, held, not to be such a receivership as will deprive the Board, under section 282(a) of the Revenue Act of 1926, of jurisdiction of a proceeding brought before it subsequent to the action of such superintendent. Under such…
1Opinion of the Court
Phillips:
This proceeding was heard on the Commissioner’s motion to dismiss the petition herein for lack of. jurisdiction in the *666Board to hear and determine the proceeding and on petitioner’s motion for judgment by default and on the pleadings. The latter motion was based upon Commissioner’s failure to file an answer.
It is alleged in the petition that the Superintendent of Banks of the State of Oregon took charge of the assets and affairs of French & Co., an insolvent banking corporation, on or about February 23, 1922; that he filed claims for refund for the years 1918 and 1919 on or about…
2Cases cited9 opinions
- Booth v. ClarkSupreme Court of the United States · 1855
- Porter v. SabinSupreme Court of the United States · 1893
- Hale v. AllinsonSupreme Court of the United States · 1903
- Bernheimer v. ConverseSupreme Court of the United States · 1907
- In Re ChetwoodSupreme Court of the United States · 1897
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Williams v. CommissionerUnited States Tax Court · 1965
- Hodges v. CommissionerUnited States Tax Court · 1987
- French & Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- Guaranty State Bank v. CommissionerUnited States Board of Tax Appeals · 1928
- Hollister v. CommissionerUnited States Tax Court · 1979
2 more not listed; retrieve them via the Exa API.