# Guitar v. Commissioner

> United States Board of Tax Appeals · December 18, 1924 · 1 B.T.A. 213

URL: https://www.frixlaw.com/law-library/cases/4487238

## Case

- **Full name:** Appeal of MR. AND MRS. JOHN GUITAR.
- **Court:** United States Board of Tax Appeals
- **Decided:** December 18, 1924
- **Citations:** 1 B.T.A. 213; 1924 BTA LEXIS 219
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** James, Trussell, Trammell, Sternhagen
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4487238

## Opinion text

DECISION.
The Board has no jurisdiction, under section 280 of the Revenue Act of 1924, to entertain an appeal from a deficiency determined by the Commissioner under the provisions of the Revenue Act of 1913. Section 280 authorizes appeals to the Board only from determinations by the'Commissioner under the provisions of the Revenue Acts of 1916, 1917, 1918, and 1921. Section 274 provides only for *214 appeals from determinations of the Commissioner under the provisions of the Revenue Act of 1924. The appeal must be and the same is hereby dismissed.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487238. Public record. Not legal advice.