Monitor Amusement Co. v. Commissioner
United States Board of Tax Appeals
1. Verification of petition in an appeal proceeding is not a matter of jurisdiction and where the petition is signed by petitioner's attorney of record and verified by an officer of another corporation which owns all the capital stock of petitioner and where the respondent has filed his answer, a motion by the petitioner at the hearing to dismiss the appeal for lack of jurisdiction, will be denied. 2. Determination by respondent of deficiencies is presumed to be correct and…
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1. Verification of petition in an appeal proceeding is not a matter of jurisdiction and where the petition is signed by petitioner's attorney of record and verified by an officer of another corporation which owns all the capital stock of petitioner and where the respondent has filed his answer, a motion by the petitioner at the hearing to dismiss the appeal for lack of jurisdiction, will be denied. 2. Determination by respondent of deficiencies is presumed to be correct and where petitioner offers no evidence to show such determination to be incorrect, the determination of respondent will be…
1Opinion of the Court
MONITOR AMUSEMENT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Monitor Amusement Co. v. Commissioner
Docket No. 22215.
United States Board of Tax Appeals
22 B.T.A. 1214; 1931 BTA LEXIS 1990;
April 16, 1931, Promulgated
1. Verification of petition in an appeal proceeding is not a matter of jurisdiction and where the petition is signed by petitioner's attorney of record and verified by an officer of another corporation which owns all the capital stock of petitioner and where the respondent has filed his answer, a motion by the petitioner at the hearing to dismiss the appeal…
2Cases cited1 opinion
- Monitor Amusement Co. v. CommissionerUnited States Board of Tax Appeals · 1931