# Musser v. Commissioner

> United States Board of Tax Appeals · January 8, 1925 · 1 B.T.A. 278

URL: https://www.frixlaw.com/law-library/cases/4616302

## Case

- **Full name:** Appeal of R. A. MUSSER.
- **Court:** United States Board of Tax Appeals
- **Decided:** January 8, 1925
- **Citations:** 1 B.T.A. 278; 1925 BTA LEXIS 2981
- **Precedential status:** Published
- **Opinion:** Opinion
- **Judges:** Lansdon, Graupner, Smith, Littleton
- **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/4616302

## Opinion text

Appeal of R. A. MUSSER.
Musser v. Commissioner
Docket No. 441.
United States Board of Tax Appeals
1 B.T.A. 278 ; 1925 BTA LEXIS 2981 ;
January 8, 1925 , decided Submitted December 9, 1924 .
*2981 Petition dismissed as premature.
Mr. R. A. Musser, the taxpayer, pro se.
Willis D. Nance, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
*278 Before GRAUPNER, LANSDON, LITTLETON, and SMITH.
The taxpayer in his petition alleges that he received a letter from the Commissioner of Internal Revenue dated September 29, 1924, *279 setting forth a deficiency in the taxpayer's income tax return for the calendar year 1922. At the hearing of this appeal the taxpayer did not appear before the Board and no evidence was submitted.
The Commissioner of Internal Revenue denies that a deficiency letter was mailed to the taxpayer prior to the filing of this appeal.
DECISION.
The appeal is dismissed under the authority of .

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4616302. Public record. Not legal advice.