American Ironing Machine Co. v. Commissioner

AMERICAN IRONING MACHINE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

American Ironing Machine Co. v. Commissioner

Docket No. 16048.

United States Board of Tax Appeals

5 B.T.A. 833; 1926 BTA LEXIS 2753;

December 17, 1926, Promulgated

An appeal does not lie to this Board from the rejection of a claim filed for the abatement of taxes reported on the tax return of the petitioner. Estate of Ballot,3 B.T.A. 583.

George R. Jackson, Esq., for the petitioner.

C. H. Curl, Esq., for the respondent.

KORNER

This proceeding came on for hearing on the motion of the respondent to dismiss on the…