Appeal of Beir
Cases that cite this one
1 later published case cites this decision.
- Beir v. Commissioner (United States Board of Tax Appeals 1924)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
OPINION.
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.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.