Fernandez v. Commissioner
United States Board of Tax Appeals
PLEADINGS. - Where the pleadings present an issue of law and the proceeding is submitted for final determination solely upon such pleadings, and it appears that the pleadings also present an issue of fact which the Board is without means of determining and the determination of which is essential to the Board's granting the petitioners any relief, the Board will decline to determine the issue of law because to do so would be futile in the circumstances.
1Opinion of the Court
J. G. FERNANDEZ AND FAUSTINO CEYANES, INDEPENDENT EXECUTORS, ESTATE OF JUAN H. FERNANDEZ, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Fernandez v. Commissioner
Docket No. 19184.
United States Board of Tax Appeals
15 B.T.A. 1369; 1929 BTA LEXIS 2678;
April 11, 1929, Promulgated
PLEADINGS. - Where the pleadings present an issue of law and the proceeding is submitted for final determination solely upon such pleadings, and it appears that the pleadings also present an issue of fact which the Board is without means of determining and the determination of which is essential to the…
2Cases cited1 opinion
- Fernandez v. CommissionerUnited States Board of Tax Appeals · 1929