Case: Appeal of PATRICK C. HEAFEY ESTATE
Abbreviation: Appeal of Heafey Estate
Decision Date: 1924-12-29
Docket Number: Docket No. 71
Citation: 1 B.T.A. 267
Volume: 1
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Appeal of PATRICK C. HEAFEY ESTATE.
Judges: Before Ivins, Koknee, and Makquette.
Pages: 267–267

Head Matter:
Appeal of PATRICK C. HEAFEY ESTATE.
Docket No. 71.
Submitted December 15, 1924;
decided December 29, 1924.
J. F. W. Heinbockel, C. P. A., for the taxpayer.
John D. Foley, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
Before Ivins, Koknee, and Makquette.

Opinion:
Ivins :
It seems that the Commissioner assessed an additional tax against the taxpayer in 1923 and accepted a claim for abatement, final decision upon which has not been rendered.
The taxpayer's counsel claims that counsel for the Commissioner at a previous hearing before this Board exhibited to him a proposed recomputation of the tax and it is from this that the appeal is now taken. Such proposed recomputation has never been served upon the taxpayer formally, and no formal action appears to have been taken by the Commissioner and no formal notice of any kind served by him upon the taxpayer since the enactment of the Revenue Act of 1924. In these circumstances there is no jurisdictional fact upon which an appeal to this Board can be predicated. The motion must be granted, and the appeal dismissed.