[Download] "Superheater Co. v. Commissioner of Internal Revenue." by United States Court of Appeals for the Second Circuit # eBook PDF Kindle ePub Free
eBook details
- Title: Superheater Co. v. Commissioner of Internal Revenue.
- Author : United States Court of Appeals for the Second Circuit
- Release Date : January 04, 1942
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 67 KB
Description
The sole issue is whether the Board has jurisdiction to redetermine the excess profits taxes of the petitioner for the year 1937 on a petition to review the determination of a deficiency only in the ordinary taxes of the petitioner for the same period. The Board, following its previous decisions, compare Will County Title Co. v. Commissioner, 38 B.T.A. 1396 and Hobbs Western Co. v. Commissioner, 43 B.T.A. 5, held that it lacked jurisdiction and dismissed the petition in so far as it related to the assessment of excess profits taxes. The petitioner then brought this petition to review.
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