Mitchel v. Commissioner
United States Board of Tax Appeals
An assessment made prior to the enactment of the Revenue Act of 1924 through mistake, and while an appeal was pending before the Commissioner, undetermined, is not such a determination that any assessment should be made as will deprive the Board of jurisdiction of an appeal based upon a letter of the Commissioner mailed after the enactment of said Act, disposing of the case on the merits.
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An assessment made prior to the enactment of the Revenue Act of 1924 through mistake, and while an appeal was pending before the Commissioner, undetermined, is not such a determination that any assessment should be made as will deprive the Board of jurisdiction of an appeal based upon a letter of the Commissioner mailed after the enactment of said Act, disposing of the case on the merits. The provisions of subdivision (e) of section 8 of the Revenue Act of 1916 as amended by subdivision (1) of section 1204 of the Revenue Act of 1917, and section 218(a) of the Revenue Act of 1918, providing…
1Opinion of the Court
*146OPINION.
Marquette :
The Commissioner has attacked the jurisdiction of the Board to determine this appeal upon the grounds (1) that the taxes herein were assessed prior to the passage of the Revenue Act of 1924,. and that the correctness or review of such an assessment is not justiciable before this Board; and (2) that the letter of July 23, 1924, upon which the taxpayer bases his appeal, was not such a deficiency letter as gives to the taxpayer a right to institute and maintain this appeal, but was, in fact and in substance, a refusal on the part of the Commissioner to allow claims for…
2Cited by20 opinions
- Lehigh Portland Cement Co. v. United StatesUnited States Court of Claims · 1939
- Simms v. CommissionerUnited States Board of Tax Appeals · 1933
- McDonald v. CommissionerUnited States Board of Tax Appeals · 1933
- Longyear v. CommissionerUnited States Board of Tax Appeals · 1933
- Longyear v. CommissionerUnited States Board of Tax Appeals · 1933
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