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
*1137OPINION.
GoodRich :
This case has been twice tried. The first hearing was opened on circuit at St. Paul, Minnesota, and, after extending for some days, was continued and transferred to the Washington, D. C., calendar where it was later completed. A voluminous record, including various exhibits and depositions, was made at this hearing. Within a few days after the trial was completed, before the transcript was made up or briefs were filed, the Member who sat as a Division to hear the case was stricken suddenly and died. Thereafter, respondent filed a motion for a rehearing, asking also that,…
2Cases cited20 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
15 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Anthony v. CommissionerUnited States Tax Court · 1976
- Denholm & McKay Co. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1942
- Commissioner of Internal Revenue v. Erie Forge Co.Court of Appeals for the Third Circuit · 1948
- Chatham Phenix Nat. Bank & Trust Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1936
- Estate of Maceo v. Comm'rUnited States Tax Court · 1964
9 more not listed; retrieve them via the Exa API.