Evarts v. Commissioner
United States Board of Tax Appeals
SECTION 44:d), REVENUE ACTS OF 1932. - Commissioner's assertion of a tax under section 44:d) sustained where administratrix upon filing a return in 1934 failed to file bond as permitted by the statute and regulations. F. Harold Johnston,33 B.T.A. 551, distinguished. Erroneous advice given by a deputy collector can not prevent the Commissioner from applying the statute. John D. Biggers,39 B.T.A. 480.
1Opinion of the Court
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Evarts v. Commissioner
Docket Nos. 89321, 89322.
United States Board of Tax Appeals
39 B.T.A. 861; 1939 BTA LEXIS 964;
May 17, 1939, Promulgated
SECTION 44:d), REVENUE ACTS OF 1932. - Commissioner's assertion of a tax under section 44:d) sustained where administratrix upon filing a return in 1934 failed to file bond as permitted by the statute and regulations. F. Harold Johnston,33 B.T.A. 551, distinguished. Erroneous advice given by a deputy collector can not prevent the Commissioner from applying the…
2Cases cited3 opinions
- Biggers v. CommissionerUnited States Board of Tax Appeals · 1939
- Johnston v. CommissionerUnited States Board of Tax Appeals · 1935
- Evarts v. CommissionerUnited States Board of Tax Appeals · 1939