# Wood v. Commissioner

> United States Board of Tax Appeals · April 7, 1925 · 1 B.T.A. 957

URL: https://www.frixlaw.com/law-library/cases/4487526

## Case

- **Full name:** Appeal of ESTATE of EMILY WOOD, LELAND STANFORD WOOD
- **Court:** United States Board of Tax Appeals
- **Decided:** April 7, 1925
- **Citations:** 1 B.T.A. 957; 1925 BTA LEXIS 2731
- **Precedential status:** Published
- **Opinion:** Opinion of the court by James
- **Judges:** James, Teussell, Tbammell, Stebnhagen
- **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/4487526

## Opinion text

*958 OPINION.
James:
In the foregoing appeal no material fact alleged by the taxpayer in the petition was admitted by the Commissioner. The taxpayer was granted three separate opportunities- to appear and present evidence in support of the petition. On each of these three occasions, the taxpayer failed to avail himself of the opportunity so extended. In justice to taxpayers prepared to prosecute their appeals, the Board may not permit its calendar to be encumbered by taxpayers who by themselves or through their counsel adopt dilatory tactics to delay the hearing of their appeals.
There being no evidence on which the Board can act in this appeal, the determination of the Board must be that the deficiency heretofore determined by the Commissioner is approved.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487526. Public record. Not legal advice.