Herald-Despatch Co. v. Commissioner
United States Board of Tax Appeals
1. The Board has no jurisdiction to entertain an appeal from a determination by the Commissioner of deficiencies in excise taxes for the years 1909, 1910, 1911, and 1912, levied under the Corporation Excise Tax Act of August 5, 1909, or an appeal from a determination by the Commissioner of deficiencies in income taxes for the years 1913, 1914, and 1915, levied under the provisions of the Income Tax Act approved October 3, 1913. 2. Upon the evidence, held, that the actual…
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1. The Board has no jurisdiction to entertain an appeal from a determination by the Commissioner of deficiencies in excise taxes for the years 1909, 1910, 1911, and 1912, levied under the Corporation Excise Tax Act of August 5, 1909, or an appeal from a determination by the Commissioner of deficiencies in income taxes for the years 1913, 1914, and 1915, levied under the provisions of the Income Tax Act approved October 3, 1913. 2. Upon the evidence, held, that the actual cash value, at the date of acquisition, of the circulation of the Decatur Despatch, acquired by the petitioner for capital…
1Opinion of the Court
*1102OPINION.
ARuñdell:
Since we have no jurisdiction over deficiencies asserted under revenue acts enacted prior to the Revenue Act of 1916, we can not consider the deficiencies proposed to be assessed for the years 1909 to 1913, inclusive. Appeal of David B. Mills, 1 B. T. A. 199. Nor have we been shown any basis for taking jurisdiction *1103over the years 1916 and 1918, in which years petitioner has been advised of overassessments. Our determination will therefore be limited to the deficiencies asserted for the years 1919 and the first two months of 1920.
By stipulation of the parties the right of the…
2Cited by13 opinions
- Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1973
- National Weeklies v. Com'r of Internal RevenueCourt of Appeals for the Eighth Circuit · 1943
- Hillside Dairy Co. v. CommissionerUnited States Tax Court · 1944
- B. F. Sturtevant Co. v. CommissionerUnited States Board of Tax Appeals · 1932
- Borg & Beck Co. v. CommissionerUnited States Board of Tax Appeals · 1931
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