Case Name: F. Maurice Griesheimer, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1927-09-01
Citations: 7 B.T.A. 1225
Docket Number: Docket No. 18709
Parties: F. Maurice Griesheimer, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 7
Pages: 1225–1226

Head Matter:
F. Maurice Griesheimer, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 18709.
Promulgated September 1, 1927.
Kendall B. Gastle, Esq., for the petitioner.
W. F. Gibbs, Esq., for the respondent.

Opinion:
OPINION.
Van Fossan:
It not appearing that the overassessment arose upon the denial of a claim in abatement of an additional assessment, the Board has no jurisdiction of the appeal as to 1923. See Cornelius Cotton Mills, 4 B. T. A. 255.
The decision of the question as to 1924 involved in this proceeding is governed by the Board's decisions in Appeal of Charles Colip, 5 B. T. A. 123, and Walter A. De Camp v. Commissioner, 6 B. T. A. 897.
Reviewed by the Board.
Judgment will he entered dismissing as to 1923, and for the respondent as to 1921¡..