Court Opinion

ID: 9418832
Source: CourtListenerOpinion
Date Created: 2023-08-02 22:40:46.97165+00
Date Added: 2024-06-11T17:14:49.631870
License: Public Domain

Mr. Justice Stone,
dissenting.
I think the judgment should be reversed.
As respondent failed to establish any amount by which the deficiency fixed by the Commissioner should be reduced, the Board of Tax Appeals was without authority, under the statute defining its jurisdiction, to disturb the determination of the Commissioner, c. 27, §§ 274 (b) (e), 906 (c) (d), 44 Stat. 9, 55, 56, 107; 26 U. S. C., §§ 1048a, 1048c, 1217 (c) (d). If, under § 906 (d), it was the duty of the Board to dismiss the petition and enter on its records ,a finding that it could not determine the amount of the deficiency, these requirements are formal only. Its failure to comply with them does not require a reversal of its order sustaining the action of the Commissioner or in any case afford ground for decision on appeal that the Board should have held the Commissioner’s determination invalid or that'it should now take further evidence.