Garden City Feeder Co. v. Commissioner
United States Board of Tax Appeals
1. Since this Board is given by statute authority to prescribe the rules of practice and procedure under which proceedings before it shall be conducted, it has the power to consider, and to take such action thereon as its sound discretion dictates, motions to vacate decision, to grant new trial, to reconsider, to reopen, and the like, at any time before its decision becomes final as provided by statute, and the cause then passes beyond its control. 2. Where new trial is…
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1. Since this Board is given by statute authority to prescribe the rules of practice and procedure under which proceedings before it shall be conducted, it has the power to consider, and to take such action thereon as its sound discretion dictates, motions to vacate decision, to grant new trial, to reconsider, to reopen, and the like, at any time before its decision becomes final as provided by statute, and the cause then passes beyond its control. 2. Where new trial is granted, it may be limited in scope or may be a hearing de novo, as the Board, in its sound discretion, may direct. 3. If…
1Opinion of the Court
GARDEN CITY FEEDER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Garden City Feeder Co. v. Commissioner
Docket No. 24423.
United States Board of Tax Appeals
27 B.T.A. 1132; 1933 BTA LEXIS 1241;
April 10, 1933, Promulgated
1. Since this Board is given by statute authority to prescribe the rules of practice and procedure under which proceedings before it shall be conducted, it has the power to consider, and to take such action thereon as its sound discretion dictates, motions to vacate decision, to grant new trial, to reconsider, to reopen, and the like, at any time before its…
2Cases cited39 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Ex Parte FISKSupreme Court of the United States · 1885
- Goldsmith v. United States Board of Tax AppealsSupreme Court of the United States · 1926
- WHITING v. the Bank of the United StatesSupreme Court of the United States · 1839
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