Case Name: Appeal of BOSTON STRUCTURAL STEEL CO.
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-02-17
Citations: 1 B.T.A. 602
Docket Number: Docket No. 836
Parties: Appeal of BOSTON STRUCTURAL STEEL CO.
Judges: Before Ghatjpner, Littleton, and Smith.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 602–604

Head Matter:
Appeal of BOSTON STRUCTURAL STEEL CO.
Docket No. 836.
Submitted January 27, 1925;
decided February 17, 1925.
Fred G. Fernald, Esq., for the taxpayer.
Laurence Graves, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
Before Ghatjpner, Littleton, and Smith.

Opinion:
OPINION.
Graupner:
Hearing on the merits of this appeal was suspended until the Board acted upon the Commissioner's plea in bar. The foregoing facts present a condition sufficiently similar to the facts set forth in the Appeal of Ormsby McKnight Mitchel, 1 B. T. A. 143, for us to determiné the question here involved upon the authority and reasoning of the opinion in that appeal. We must therefore hold that this Board has jurisdiction to entertain the appeal.