Case Name: Appeal of MR. AND MRS. JOHN GUITAR
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1924-12-18
Citations: 1 B.T.A. 213
Docket Number: Docket No. 353
Parties: Appeal of MR. AND MRS. JOHN GUITAR.
Judges: Before James, Sternhagen, Trammell, and Trussell.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 213–214

Head Matter:
Appeal of MR. AND MRS. JOHN GUITAR.
Docket No. 353.
Submitted December 4, 1924;
decided December 18, 1924.
Mr. and Mrs. John Guitar, the taxpayers, on their own behalf.
A. Oalder Mackay, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
Before James, Sternhagen, Trammell, and Trussell.

Opinion:
DECISION.
The Board has no jurisdiction, under section 280 of the Revenue Act of 1924, to entertain an appeal from a deficiency determined by the Commissioner under the provisions of the Revenue Act of 1913. Section 280 authorizes appeals to the Board only from determinations by the'Commissioner under the provisions of the Revenue Acts of 1916, 1917, 1918, and 1921. Section 274 provides only for appeals from determinations of the Commissioner under the provisions of the Revenue Act of 1924. The appeal must be and the same is hereby dismissed.