# Robinson v. Commissioner > United States Board of Tax Appeals · October 24, 1927 · 8 B.T.A. 972 URL: https://www.frixlaw.com/law-library/cases/4500529 ## Case - **Full name:** MRS. C. H. ROBINSON, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** October 24, 1927 - **Citations:** 8 B.T.A. 972; 1927 BTA LEXIS 2763 - **Precedential status:** Published - **Opinion:** Opinion of the court by Trammell - **Judges:** Morris, Trammell, Siefkin, Murdock - **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/4500529 ## Opinion text *974 OPINION. Trammell : The Commissioner has determined overassessments for the years 1920 and 1921; hence, we are without jurisdiction to determine the issues pertaining to these years. R. P. Hazzard Co., 4 B. T. A. 150; Cornelius Cotton Mills, 4 B. T. A. 255; Warren Reilly, 7 B. T. A. 1327. This case is controlled by the decision of the Board in the case of Warren Reilly, supra, wherein we determined the issues involved with respect to the income for the same partnership of which the petitioner was a member for the same year. Judgment will be entered on 15 days’ notice, under Rule 50. Considered by Morris, Murdock, and Siefkin. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4500529. Public record. Not legal advice.