J. S. Hoskins Lumber Co. v. Commissioner
United States Board of Tax Appeals
The Board has jurisdiction of an appeal from a determination of the Commissioner, made subsequent to the enactment of the Revenue Act of 1924, denying a claim in abatement of income and profits taxes assessed prior to the date of such enactment.
1Opinion of the Court
APPEAL OF J. S. HOSKINS LUMBER CO.
J. S. Hoskins Lumber Co. v. Commissioner
Docket No. 2390.
United States Board of Tax Appeals
3 B.T.A. 846; 1926 BTA LEXIS 2538;
February 18, 1926, Decided Submitted April 30, 1925.
The Board has jurisdiction of an appeal from a determination of the Commissioner, made subsequent to the enactment of the Revenue Act of 1924, denying a claim in abatement of income and profits taxes assessed prior to the date of such enactment.
W. S. Hammers, Esq., for the taxpayer.
A. H. Fast, Esq., for the Commissioner.
MARQUETTE
Before STERNHAGEN and MARQUETTE.
This appeal involves…
2Cases cited4 opinions
- Terminal Wine Co. v. CommissionerUnited States Board of Tax Appeals · 1925
- Walcott Lathe Co. v. CommissionerUnited States Board of Tax Appeals · 1925
- Joseph Garneau Co. v. CommissionerUnited States Board of Tax Appeals · 1924
- Appeal of J. S. Hoskins Lumber Co.United States Board of Tax Appeals · 1926