Louisiana Naval Stores, Inc. v. Commissioner
United States Board of Tax Appeals
Where jurisdiction of the Board has been duly challenged, the Board will not take jurisdiction in the absence of clear proof to show that it in fact has jurisdiction.
1Opinion of the Court
OPINION.
Muedock:
On May 14, 1926, the Commissioner of Internal Revenue mailed a notice of deficiency in income and profits taxes for the year 1920 to Louisiana Naval Stores, Inc., at Biloxi, Miss.
On July 12, 1926, a petition was filed with this Board captioned “Appeal of Louisiana Naval Stores, Inc., Biloxi, Mississippi.” As *534the basis of the procedure it set forth, among other things, the following under “Jurisdiction of the Board
1. The taxpayer is a Louisiana Corporation with principal office in Biloxi, Mississippi.
The petition was signed “ Louisiana Naval Stores, Inc., By D. J. Gay, Brest.”…
2Cases cited1 opinion
- Jeanerette Rice & Milling Co. v. DurocherSupreme Court of Louisiana · 1909
3Cited by26 opinions
- Normac, Inc. v. CommissionerUnited States Tax Court · 1988
- Fehrs v. CommissionerUnited States Tax Court · 1975
- Sampson v. CommissionerUnited States Tax Court · 1983
- Romann v. CommissionerUnited States Tax Court · 1998
- Cincinnati Transit, Inc. v. CommissionerUnited States Tax Court · 1971
21 more not listed; retrieve them via the Exa API.