# Pioneer Box Co. v. Commissioner > United States Board of Tax Appeals · October 4, 1927 · 8 B.T.A. 488 URL: https://www.frixlaw.com/law-library/cases/4500396 ## Case - **Full name:** PIONEER BOX CO., v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** October 4, 1927 - **Citations:** 8 B.T.A. 488; 1927 BTA LEXIS 2859 - **Precedential status:** Published - **Opinion:** Opinion of the court by Arundell - **Judges:** Arundell - **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/4500396 ## Opinion text *490 OPINION. Arundell: The facts in this case relating to the jurisdictional question, it will be readily noted, are on all fours with those in Fort Pitt Spring & Manufacturing Co. v. Commissioner, 5 B. T. A. 1106, in which we found the result of the negotiations between the Commissioner and the petitioner to be that “ * * * the Commissioner has determined the correct amount of the tax to be less than the tax admitted to be due by the petitioner on its return * * * ” and that “ Since no deficiency has been determined the board is without jurisdiction * * In accordance with that decision the present proceeding is Dismissed. Reviewed by the Board. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4500396. Public record. Not legal advice.