John A. Gebelein, Inc. v. Commissioner

JOHN A. GEBELEIN, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

John A. Gebelein, Inc. v. Commissioner

Docket No. 90943.

United States Board of Tax Appeals

37 B.T.A. 605; 1938 BTA LEXIS 1015;

March 31, 1938, Promulgated

The Board has no jurisdiction of a proceeding founded upon a notice and demand of the collector not sent by registered mail.

James A. Montgomery, Jr., Esq., J. Willison Smith, Jr., Esq., and John H. Richardson, Esq., for the petitioner.

Benjamin H. Neblett, Esq., for the respondent.

STERNHAGEN

OPINION.

STERNHAGEN: The respondent moves to dismiss for want of…