Opinion

Gibson Amusement Co. v. Commissioner

  • 22 B.T.A. 1212
  • 1931 BTA LEXIS 1989
Court
United States Board of Tax Appeals
Filed
Apr 16, 1931
Status
Published
Author
Fossan
On the bench
Fossan, Black
Cited by
7 cases
Authority
More cited than 10.6%

The opinion

Van Fossan,

concurring: While I agree with the result reached in this case, I would base my disposition of the motion to dismiss on the well recognized rule that, having invoked the jurisdiction of the Board, the petitioner will not be heard to deny its jurisdiction. Merchants Heat & Light Co. v. Clow, 204 U. S. 286 ; De Lima v. Bidwell, 182 U. S. 1 . This rule applies with special force in this case, where the only basis of petitioner’s motion is the alleged insufficiency of the verification of its own petition.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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