Case Name: Appeal of ELMER S. B. SUTTON, as executor of the estate of George Kemp
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1924-11-28
Citations: 1 B.T.A. 101
Docket Number: Docket No. 306
Parties: Appeal of ELMER S. B. SUTTON, as executor of the estate of George Kemp.
Judges: Before James, SteRnhagbn, Teammell, and Teussell.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 101–101

Head Matter:
Appeal of ELMER S. B. SUTTON, as executor of the estate of George Kemp.
Docket No. 306.
Submitted November 21, 1924;
decided November 28, 1924.
Mr. Elmer 8. B. Sutton, for the taxpayer.
B. E. Copes, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
Before James, SteRnhagbn, Teammell, and Teussell.

Opinion:
OPINION.
James:
The taxpayer is premature in the filing of his petition. It appears that he has been notified merely of one of the steps which precede the determination of the Commissioner that a deficiency in tax exists. On the face of the petition it appears that no deficiency in tax has since the enactment of the Revenue Act of 1924 been determined by the Commissioner. Therefore, the taxpayer has not stated one of the facts essential to an appeal. Such a deficiency may never be determined. When a deficiency is determined, the taxpayer will receive the statutory 60-day notice of such determination, and upon that notice he may at that time petition this Board to hear and determine his tax liability.