Court Opinion

ID: 9639639
Source: CourtListenerOpinion
Date Created: 2023-08-22 16:42:34.162008+00
Date Added: 2024-06-11T18:10:20.615336
License: Public Domain

On Petition for Rehearing.
Before MOORMAN, HICKS, and SI-MONS, Circuit Judges.
PER CURIAM.
It was perhaps not accurate to say that the taxpayer here had a right of appeal to the Board of Tax Appeals from the Commissioner’s findings on special assessment since no deficiency was found. That question was reserved in Blair, Commissioner, v. Oester-lein Machine Co., 275 U. S. 220, 48 S. Ct. 87, 72 L. Ed. 249, and not decided. We find no reason to withdraw the opinion or to in any other respect modify it.
The petition for rehearing is denied.