# Herzberg v. Commissioner

> United States Board of Tax Appeals · May 23, 1928 · 12 B.T.A. 62

URL: https://www.frixlaw.com/law-library/cases/4488391

## Case

- **Full name:** ABE HERZBERG, JR., <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** May 23, 1928
- **Citations:** 12 B.T.A. 62; 1928 BTA LEXIS 3610
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Lansdon
- **Judges:** Lansdon
- **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/4488391

## Opinion text

OPINION.
Lansdon:
On the record, the Commissioner correctly determined the income of the petitioner for the year 1917 ,in conformity with the provisions of section 1204 of the Revenue Act of 1917, amending section 8(e) of the Revenue Act of 1916.
Since an overassessment was asserted for 1918, the Board has no jurisdiction to redetermine the tax liability of the petitioner for that year. Appeal of Cornelius Cotton Mills, 4 B. T. A. 255.
Judgment will be entered for the respondent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4488391. Public record. Not legal advice.