# Milwaukee Gas Specialty Co. v. Commissioner

> United States Board of Tax Appeals · October 24, 1924 · 1 B.T.A. 22

URL: https://www.frixlaw.com/law-library/cases/4620328

## Case

- **Full name:** Appeal of MILWAUKEE GAS SPECIALTY CO.
- **Court:** United States Board of Tax Appeals
- **Decided:** October 24, 1924
- **Citations:** 1 B.T.A. 22; 1924 BTA LEXIS 270
- **Precedential status:** Published
- **Opinion:** Opinion
- **Judges:** James, Trussell, Trammell, Sternhagen
- **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/4620328

## Opinion text

Appeal of MILWAUKEE GAS SPECIALTY CO.
Milwaukee Gas Specialty Co. v. Commissioner
Docket No. 138.
United States Board of Tax Appeals
1 B.T.A. 22 ; 1924 BTA LEXIS 270 ;
October 24, 1924 , decided Submitted October 16, 1924 .
*270 Appeal being from rejection of claim for refund of additional amount of tax paid before June 2, 1924, dismissed for lack of jurisdiction.
Carl E. Dietze, Esq., for the taxpayer.
Robert A. Littleton, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
*22 Before JAMES, STERNHAGEN, TRAMMELL, and TRUSSELL.
FINDINGS OF FACT.
The amount of taxes alleged by the taxpayer to be in controversy is more than $10,000, the amount of overassessment in dispute being $3,454.06.
The determination of the Commissioner, from which the appeal is taken, rejected a claim for refund of tax paid prior to June 2, 1924, and did not determine a deficiency in tax to be assessed.
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/4620328. Public record. Not legal advice.