Oesterlein Machine Co. v. Commissioner
United States Board of Tax Appeals
The Board of Tax Appeals has jurisdiction to hear and determine appeals from determinations of deficiencies arising under the provisions of sections 327 and 328 of the Revenue Acts of 1918 and 1921.
1Opinion of the Court
*160OPINION.
Korner :
The motion filed by the Solicitor on behalf of the Commissioner, is, in effect, a plea to the jurisdiction of this Board to hear and determine appeals filed by taxpayers from deficiencies in tax proposed to be assessed by the Commissioner, (1) in cases wherein the deficiency has been determined by the Commissioner under the provisions of sections 327 and 328 of the Revenue Act of 1918, or under sections 327 and 328 of the Revenue Act 'of 1921, commonly referred to as “ special assessment ” provisions, but in which cases the taxpayer contends that the tax should be computed…
2Cases cited1 opinion
- United States v. Ninety-Nine DiamondsCourt of Appeals for the Eighth Circuit · 1905
3Cited by4 opinions
- Brownsville & Matamoros Bridge Co. v. CommissionerUnited States Board of Tax Appeals · 1925
- Garden City Feeder Co. v. CommissionerUnited States Board of Tax Appeals · 1933
- Gutterman Strauss Co. v. CommissionerUnited States Board of Tax Appeals · 1924
- Oesterlein Machine Co. v. CommissionerUnited States Board of Tax Appeals · 1924