# Day v. Commissioner

> United States Board of Tax Appeals · October 16, 1924 · 1 B.T.A. 15

URL: https://www.frixlaw.com/law-library/cases/4614986

## Case

- **Full name:** Appeal of ALFRED B. DAY.
- **Court:** United States Board of Tax Appeals
- **Decided:** October 16, 1924
- **Citations:** 1 B.T.A. 15; 1924 BTA LEXIS 278
- **Precedential status:** Published
- **Opinion:** Opinion
- **Judges:** Koener, Marquette, Ivins
- **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/4614986

## Opinion text

Appeal of ALFRED B. DAY.
Day v. Commissioner
Docket No. 17.
United States Board of Tax Appeals
1 B.T.A. 15 ; 1924 BTA LEXIS 278 ;
October 16, 1924 , decided Submitted October 13, 1924 .
*278 Appeal, being from claim for refund of tax paid before June 2, 1924, dismissed for lack of jurisdiction.
No appearance for the taxpayer.
Arthur H. Deibert, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
*15 Before IVINS, KORNER, and MARQUETTE.
FINDINGS OF FACT.
The amount of taxes alleged by the taxpayer to be in controversy is less than $10,000.
The Commissioner's letter of July 17, 1924, from which the appeal was taken, rejected a claim for refund of a tax paid prior to June 2, 1924, and did not determine that there was any deficiency in tax, nor that any assessment should be made.
DECISION.
The petition is dismissed on the authority of the .

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4614986. Public record. Not legal advice.