# Griesheimer v. Commissioner > United States Board of Tax Appeals · September 1, 1927 · 7 B.T.A. 1225 URL: https://www.frixlaw.com/law-library/cases/4500006 ## Case - **Full name:** F. MAURICE GRIESHEIMER, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** September 1, 1927 - **Citations:** 7 B.T.A. 1225; 1927 BTA LEXIS 2991 - **Precedential status:** Published - **Opinion:** Opinion of the court by Fossan - **Judges:** Fossan - **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/4500006 ## Opinion text OPINION. Van Fossan: It not appearing that the overassessment arose upon the denial of a claim in abatement of an additional assessment, the Board has no jurisdiction of the appeal as to 1923. See Cornelius Cotton Mills, 4 B. T. A. 255. *1226 The decision of the question as to 1924 involved in this proceeding is governed by the Board’s decisions in Appeal of Charles Colip, 5 B. T. A. 123, and Walter A. De Camp v. Commissioner, 6 B. T. A. 897. Reviewed by the Board. Judgment will he entered dismissing as to 1923, and for the respondent as to 1921¡.. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4500006. Public record. Not legal advice.