Oesterlein Machine Co. v. Commissioner
United States Board of Tax Appeals
The Board of Tax Appeals has jurisdiction to hear and determine appeals from determinations of deficiencies arising under the provisions of sections 327 and 328 of the Revenue Acts of 1918 and 1921.
1Opinion of the Court
Appeal of OESTERLEIN MACHINE COMPANY.
Oesterlein Machine Co. v. Commissioner
Docket No. 45.
United States Board of Tax Appeals
1 B.T.A. 159; 1924 BTA LEXIS 227;
December 11, 1924, decided Submitted November 10, 1924.
The Board of Tax Appeals has jurisdiction to hear and determine appeals from determinations of deficiencies arising under the provisions of sections 327 and 328 of the Revenue Acts of 1918 and 1921.
Robert N. Miller, Esq., and J. R. Sherrod, Esq., for the taxpayer.
Robert A. Littleton, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
James Walton, Esq., Amicus…
2Cases cited3 opinions
- United States v. Ninety-Nine DiamondsCourt of Appeals for the Eighth Circuit · 1905
- Carroll Chain Co. v. CommissionerUnited States Board of Tax Appeals · 1924
- Oesterlein Machine Co. v. CommissionerUnited States Board of Tax Appeals · 1924