Richards v. Commissioner
United States Board of Tax Appeals
1. Held that the deficiency notice sent by the Commissioner was not a notice of mathematical error sent pursuant to section 274(f) of the Revenue Act of 1926, and that the Board as jurisdiction to determine the appeal in this case, even though the petitioner's total tax, as determined by the Commissioner, was the same as the total amount would have been on the petitioner's amended return, except for a mathematical error in the computation thereof. 2. Evidence held…
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1. Held that the deficiency notice sent by the Commissioner was not a notice of mathematical error sent pursuant to section 274(f) of the Revenue Act of 1926, and that the Board as jurisdiction to determine the appeal in this case, even though the petitioner's total tax, as determined by the Commissioner, was the same as the total amount would have been on the petitioner's amended return, except for a mathematical error in the computation thereof. 2. Evidence held insufficient to show the incorrectness of the Commissioner's determination of March 1, 1913, fair market value of certain stock…
1Opinion of the Court
*1282OPINION.
Murdoch :
Counsel for the respondent at the hearing of the case, before any testimony was introduced by the petitioner, offered in evidence the petitioner’s original and amended returns for' the year 1920 and without making any formal motion to dismiss the case argued that the Board had no jurisdiction of the proceeding since the notice contained in the Commissioner’s deficiency letter was one authorized by section 274 (f) of the Revenue Act of 1926, which states, in part, as follows:
* * * If tlie taxpayer is notified that, on account of a mathematical error appearing upon the face of…
2Cited by7 opinions
- Fleming v. CommissionerUnited States Tax Court · 1959
- Blansett v. United StatesDistrict Court, W.D. Missouri · 1960
- Estate of Leon N. F. Blanchard v. CommissionerUnited States Tax Court · 1949
- Fleming v. CommissionerUnited States Tax Court · 1959
- McIntosh v. CommissionerUnited States Tax Court · 1967
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