Case Name: Appeal of ARTHUR BEIR
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1924-12-29
Citations: 1 B.T.A. 252
Docket Number: Docket No. 339
Parties: Appeal of ARTHUR BEIR.
Judges: Before James, Sternhagen, Trammell, and Trussell.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 252–252

Head Matter:
Appeal of ARTHUR BEIR.
Docket No. 339.
Submitted December 8, 1924;
decided December 29, 1924.
Abraham L. Sherwin, Esq., for the taxpayer.
Arthur H. Fast, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
Before James, Sternhagen, Trammell, and Trussell.

Opinion:
OPINION.
James :
The petition must be and the same is hereby dismissed as not setting forth an action of the Commissioner reviewable by this Board.
Accepting as true the allegations of the taxpayer, it would appear that the entire controversy here in question arose nearly two years before the creation of the Board of Tax Appeals, and that no deficiency has been determined in tax, interest, or penalty subsequent to June 2, 1924. Such being the case, the Board is without jurisdiction to hear and determine the appeal.