# Gibson Amusement Co. v. Commissioner > United States Board of Tax Appeals · April 16, 1931 · 22 B.T.A. 1212 URL: https://www.frixlaw.com/law-library/cases/4491606 ## Case - **Full name:** GIBSON AMUSEMENT COMPANY, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** April 16, 1931 - **Citations:** 22 B.T.A. 1212; 1931 BTA LEXIS 1989 - **Precedential status:** Published - **Opinion:** Concurrence by Fossan - **Judges:** Fossan, Black - **Cited by:** 7 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/4491606 ## Opinion text 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. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4491606. Public record. Not legal advice.