Chicago Ry. Equipment Co. v. Blair

PAGE, Circuit Judge.

Erom the Commissioner’s assessment of additional tax, plaintiff in error, called plaintiff, appealed to the Board of Tax Appeals, and this writ of error brings the matter here.

This court’s jurisdiction is challenged on the ground that, when the provisions of section 283 (j) of the Revenue Act approved February 26, 1926 (44 Stat. 65), are applied to the facts, there is no right of appeal. Section 283 (j) is, in part, as follows:

“In eases within the scope of subdivision (b) or (f) of this section where any bearing before the board has been held before tbe enactment of this…