Opinion · Court of Appeals for the First Circuit

Commissioner of Internal Revenue v. Kerbaugh

74 F.2d 749

Type
Opinion
Court
Court of Appeals for the First Circuit
Jurisdiction
Federal
Date
1935-01-16
Topic
general

PER CURIAM. The Board of Tax Appeals is authorized to establish its own rules of procedure and to determine whether those rules are complied with. .Where their decision of such a question is not shown to be clearly wrong, it should not be disturbed. The decision of the Board of Tax Appeals is affirmed.

Citator

UpLaw has not yet analyzed Commissioner of Internal Revenue v. Kerbaugh. The absence of a flag is not a finding that it is good law.

Cited by
20 opinions
COMMISSIONER OF INTERNAL REVENUE v. KERBAUGH,74 F.2d 749(1st Cir. 1935)
COMMISSIONER OF INTERNAL REVENUE v. KERBAUGH.
No. 2957.
Circuit Court of Appeals, First Circuit.
January 16, 1935.
Appeal from the United States Board of Tax Appeals.

Petition by the Commissioner of Internal Revenue to review an order of the Board of Tax Appeals redetermining a deficiency in the tax imposed against Henry S. Kerbaugh by the Commissioner of Internal Revenue.

Order affirmed.
Harry Marselli, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and J. Louis Monarch and Sewall Key, Sp. Assts. to Atty. Gen., on the brief), for Commissioner of Internal Revenue.

Henry S. Kerbaugh, pro se.Page 750
Argued before BINGHAM, WILSON, and MORTON, Circuit Judges.
PER CURIAM.
The Board of Tax Appeals is authorized to establish its own rules of procedure and to determine whether those rules are complied with. Where their decision of such a question is not shown to be clearly wrong, it should not be disturbed.

The decision of the Board of Tax Appeals is affirmed.Page 800