Evening star., 1926-05-27
TAX APPEAL BOARD
WORK IS PRAISED
Senator Reed of PennsyIva-
mia and Others Speak at
Banquet to Group.

Declaring the United States Baord
its career" and we'll on its way to-
ward functioning as a court. Senator
David A. Reed of Pennsylvania. a.
the sane time was emphatic in pre-
dieting that the board will mot so
very far II il acts merely as an ad
ministrative body Of the Internal
Revenue Department and so interprets
the tax laws as to squeeze all the
revenue possible from the public. In
an address at a banquet given in
honor of the board by those who
practice before 1t. in the Willard Hotel
last night.
There was a notable gathering Of
tax experts present, including the
membership of the board. lawyers and
accountants from various parts OF the
country.
Charles Henry Butler, chairman Of
the tax committee of the American
Bar Association, was chairman OF the
banquet committee. while George
Maurice Morris served as secretary
and was toastmaster.
Senator Reed developed the thought
that when there is doubt about the
Interpretation of a law that 1t should
not be an ironbOund rule of the board
to twist the law in favor OF the De
partment Of Internal Revenue.
Blair Takes Issue.
Issue was taken with the Senator,
however, by David Fl. Blair. com
missioner of internal revenue. who in
dicated that it Is his belief that It
should not be a question either of
favoring the taxpayer or the depart
1 ,,1 httf
phasized that it should be the duty
of the board Ito get the right answer
in every case
Mr.. Blair emphasized the general
development of a spirit OF tolerance
in the whole department of internal
revenue. saying: There is more OF
an attitude in the bureau today 10
find out what man wants and To
see that he gets it IL he should have
it,"
Senator Smoot of Utah. chairman %
the Senate finance committee, in 70
ply TO jibes at some general compli
cations of the tax laws during the
course of the banquet. said: Il know
that the present tax law is not per
feet, but II is great advance over
any we have had before it" and pre-
! dicted that new tax bill would he
| introduced in the near future. He
said. however. that the present tax
| laws have met the approval of the
| people. adding that the board Of taX
appeals can assist greatly in making
| the tax laws of today what they ough.
to be and acceptable to the American
people.
| Calls Task Gigantic.
| He emphasized the gigantic task he
| fore the board when he pointed our
| that the number of appeals is growing
| much faster than ca ses are decided.
J. Gilmer Korner. chairman of the
Board of Tax Appeals, in q brief ad
dress. said lit is impossible to please
| both Sides and emphasized the i'm
! portance of following iron bound rules
of procedure in dealing with tax cases
and making no exceptions in any
case.
| DR.. Joseph Klein. president of the
New York State Society OF Certified
Accountants. praised the work of the
! board and said that the members or
| his profession felt IL their, duty To
present facts when appearing before
the board. not trying to conceal any
thing.
| Addresses were delivered also by
| Representative William r. Green
chairman of the House ways and
| means committee. and by Mr.. Butler
| Besides Mr.. Morris and Mr.. Butler
| other members of the committee In
| charge included Murray Shoemaker
| of Cincinnati, Louis A. Lecher of NIL
waukee. Wis, and William NJ. Crook
of Texas.