Eastman Gardiner Naval Stores Co. v. Commissioner
United States Board of Tax Appeals
Petitioner appealed from a notice of the Commissioner which was not a statutory deficiency notice and from which no appeal lay to the Board; thereafter, when more than 60 days had elapsed from the mailing of a statutory deficiency notice, taxpayer sought to amend its former petition so as nunc pro tunc to constitute that petition an appeal from the statutory deficiency notice.
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Petitioner appealed from a notice of the Commissioner which was not a statutory deficiency notice and from which no appeal lay to the Board; thereafter, when more than 60 days had elapsed from the mailing of a statutory deficiency notice, taxpayer sought to amend its former petition so as nunc pro tunc to constitute that petition an appeal from the statutory deficiency notice. Held, that since the limitation had run against its appeal, its remedy was barred and that it could not, by process of amendment, constitute a void appeal to be a timely appeal.
1Opinion of the Court
OPINION.
Korner, Chairman:-
The undisputed facts in this record disclose that on August 26, 1925, the Commissioner forwarded to the petitioner a so-called “ 30-day letter,” advising it of a proposed deficiency in tax and granting it 30 days within which to file with the Commissioner its protest or exceptions. From such a letter there is no appeal to the Board. The statute provides for an appeal to this Board only from a notice of the final determination of the Commissioner relative to the deficiency.
Thereafter, on November 19, 1925, the Commissioner forwarded to the petitioner notice of his…
2Cases cited4 opinions
- Union Pacific Railway Co. v. WylerSupreme Court of the United States · 1895
- Willard v. WoodSupreme Court of the United States · 1896
- Alexander and Other v. PendletonSupreme Court of the United States · 1814
- Young v. MackallCourt of Appeals of Maryland · 1853
3Cited by3 opinions
- Cutting v. United StatesDistrict Court, E.D. New York · 1939
- Eastman Gardiner Naval Stores Co. v. CommissionerUnited States Board of Tax Appeals · 1926
- Peruna Co. v. CommissionerUnited States Board of Tax Appeals · 1928