Gibson 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
OPINION.
Black:
Respondent determined deficiencies against petitioner as follows:
1918_$21,659.41
1919_ 28, 318. 94
Total_ 49, 978.35
From this determination petitioner has appealed and alleges errors as follows:
1. The Commissioner has erroneously denied affiliation of this petitioner with the Stanley Company of America, and/or subsidiaries of the Stanley Company of America.
2. The Commissioner, in computing the tax under section 328, Revenue Act of 1918, has employed comparatives which were not representative corporations and by his failure to make comparison with the corporations required…
2Cases cited1 opinion
- Leidigh Carriage Co. v. StengelCourt of Appeals for the Sixth Circuit · 1899
3Cited by8 opinions
- Continental Petroleum Co. v. United StatesCourt of Appeals for the Tenth Circuit · 1936
- Eaton v. CommissionerUnited States Tax Court · 1967
- Schwartz v. CommissionerCourt of Appeals for the Ninth Circuit · 1944
- Buzard v. CommissionerUnited States Board of Tax Appeals · 1933
- Buzard v. CommissionerUnited States Board of Tax Appeals · 1933
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