Skaneateles Paper Co. v. Commissioner
United States Board of Tax Appeals
1. Where the deficiency notice was addressed to the original taxpayer, a corporation dissolved as the result of its consolidation with other corporations under the laws of the State of New York, and an appeal was filed by the successor consolidated corporation, held, that the Board has jurisdiction.
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1. Where the deficiency notice was addressed to the original taxpayer, a corporation dissolved as the result of its consolidation with other corporations under the laws of the State of New York, and an appeal was filed by the successor consolidated corporation, held, that the Board has jurisdiction. Bowman Hotel Corp.,24 B.T.A. 1193. 2. Where the respondent mailed a deficiency notice to the taxpayer on December 5, 1925, and thereafter withdrew the notice in order to give consideration to the taxpayer's request for special assessment of its profits tax, and, upon denial of the request, mailed…
1Opinion of the Court
*154OPINION.
•Tbammell :
The petitioner suggests in its brief that we are without jurisdiction in this case because of certain facts appearing in the record, to which reference will be made seriatim hereinbelow. No such question was raised in the pleadings, but since the jurisdiction of this Boardi is prescribed and limited by the statute, we deem it our duty, in all cases where the essential jurisdictional facts do not clearly appear from the record, to consider and determine first of all whether we do or do not have jurisdiction of the proceeding.
The first question of jurisdiction suggested by…
2Cases cited13 opinions
- Stange v. United StatesSupreme Court of the United States · 1931
- Russell v. United StatesSupreme Court of the United States · 1929
- Oswego Falls Corp. v. CommissionerUnited States Board of Tax Appeals · 1932
- McDonnell v. United StatesSupreme Court of the United States · 1933
- Bowman Hotel Corp. v. CommissionerUnited States Board of Tax Appeals · 1931
8 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Stanton Brewery v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Barbados 6, Ltd. v. CommissionerUnited States Tax Court · 1985
- Turnbull, Inc. v. CommissionerUnited States Tax Court · 1964
- Richard L. Jones, and Margaret A. Jones v. United StatesCourt of Appeals for the Fifth Circuit · 1989
- Barbados 6, Ltd. v. CommissionerUnited States Tax Court · 1985
6 more not listed; retrieve them via the Exa API.