Case Name: Pioneer Box Co., Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1927-10-04
Citations: 8 B.T.A. 488
Docket Number: Docket No. 7024
Parties: Pioneer Box Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 8
Pages: 488–490

Head Matter:
Pioneer Box Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 7024.
Promulgated October 4, 1927.
Frank G. Olive, Esq., and Benjamin H. Saunders, Esq., for the petitioner.
John D. Foley, Esq., for the respondent.

Opinion:
OPINION.
Arundell:
The facts in this case relating to the jurisdictional question, it will be readily noted, are on all fours with those in Fort Pitt Spring & Manufacturing Co. v. Commissioner, 5 B. T. A. 1106, in which we found the result of the negotiations between the Commissioner and the petitioner to be that " the Commissioner has determined the correct amount of the tax to be less than the tax admitted to be due by the petitioner on its return " and that " Since no deficiency has been determined the board is without jurisdiction In accordance with that decision the present proceeding is
Dismissed.
Reviewed by the Board.