Miami Metals Co. v. Commissioner
United States Board of Tax Appeals
JURISDICTION. - On March 7, and July 28, 1925, the respondent notified the petitioner by registered mail that the latter's abatement claim filed on March 6, 1924, was rejected. Thereafter, however, the respondent reconsidered his determination of the petitioner's tax liability for the year covered by the claim and on November 20, 1925, he again notified the petitioner by registered mail that the conclusions set forth in the letter of March 7, 1925, were sustained.
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JURISDICTION. - On March 7, and July 28, 1925, the respondent notified the petitioner by registered mail that the latter's abatement claim filed on March 6, 1924, was rejected. Thereafter, however, the respondent reconsidered his determination of the petitioner's tax liability for the year covered by the claim and on November 20, 1925, he again notified the petitioner by registered mail that the conclusions set forth in the letter of March 7, 1925, were sustained. On January 18, 1926, the petitioner filed its petition for redetermination with the board. Held, the Board has jurisdiction, under…
1Opinion of the Court
MIAMI METALS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Miami Metals Co. v. Commissioner
Docket No. 11081.
United States Board of Tax Appeals
10 B.T.A. 421; 1928 BTA LEXIS 4116;
January 31, 1928, Promulgated
JURISDICTION. - On March 7, and July 28, 1925, the respondent notified the petitioner by registered mail that the latter's abatement claim filed on March 6, 1924, was rejected. Thereafter, however, the respondent reconsidered his determination of the petitioner's tax liability for the year covered by the claim and on November 20, 1925, he again notified the petitioner by…
2Cases cited2 opinions
- Joseph Garneau Co. v. CommissionerUnited States Board of Tax Appeals · 1924
- Miami Metals Co. v. CommissionerUnited States Board of Tax Appeals · 1928