# Beir v. Commissioner

> United States Board of Tax Appeals · December 29, 1924 · 1 B.T.A. 252

URL: https://www.frixlaw.com/law-library/cases/4487254

## Case

- **Full name:** Appeal of ARTHUR BEIR.
- **Court:** United States Board of Tax Appeals
- **Decided:** December 29, 1924
- **Citations:** 1 B.T.A. 252; 1924 BTA LEXIS 194
- **Precedential status:** Published
- **Opinion:** Opinion of the court by James
- **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/4487254

## Opinion text

OPINION.
James :
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.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487254. Public record. Not legal advice.