# Jackson Iron & Steel Co. v. Commissioner > United States Board of Tax Appeals · May 28, 1930 · 19 B.T.A. 1208 URL: https://www.frixlaw.com/law-library/cases/4490228 ## Case - **Full name:** JACKSON IRON & STEEL CO., v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** May 28, 1930 - **Citations:** 19 B.T.A. 1208; 1930 BTA LEXIS 2243 - **Precedential status:** Published - **Opinion:** Opinion of the court by Trammell - **Judges:** Trammell - **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/4490228 ## Opinion text *1213 OPINION. Trammell: The petitioner contends that the respondent has determined a deficiency for 1918 and that we accordingly have jurisdiction for that year. On the authority of our decisions in Fort Pitt Spring & Manufacturing Co., 5 B. T. A. 1106, and Pioneer Box Co., 8 B. T. A. 488, which are applicable and controlling here, the petitioner’s contention must be denied. The facts in Continental Accounting & Audit Co., 2 B. T. A. 761, and in John Moir et al., 3 B. T. A. 21, are different from those in the instant case and our decision in those cases is not applicable here. An order will be entered dismissing the proceeding in so far as the year 1918 is involved and restoring the proceeding to the calendar for hearing in due course on the merits for 1919. Reviewed by the Board. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4490228. Public record. Not legal advice.