Case Name: G. F. Vossler, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1928-01-16
Citations: 9 B.T.A. 1315
Docket Number: Docket No. 5515
Parties: G. F. Vossler, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 9
Pages: 1315–1316

Head Matter:
G. F. Vossler, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 5515.
Promulgated January 16, 1928.
B. J. Carver, Esq., for the petitioner.
L. A. Luce, Esq., for the respondent.

Opinion:
OPINION.
Lansdon:
There being only an overassessment involved for 1918, this Board has no jurisdiction over the tax controversies of that year. Appeal of Cornelius Cotton Mills, 4 B. T. A. 255.
At the hearing the petitioner testified in his own behalf. The findings of fact which we have made are based upon such oral evidence and upon the testimony of the revenue agent who examined the petitioner's returns. There is nothing in the evidence so adduced to establish the contention of the petitioner.
Judgment will he entered for the respondent.