# Appeal of Estate of Jackman

> United States Board of Tax Appeals · September 8, 1925 · 2 B.T.A. 515

URL: https://www.frixlaw.com/law-library/cases/6800969

## Case

- **Full name:** Appeal of ESTATE OF MARY E. JACKMAN ALEXANDER VAN WAGONER
- **Court:** United States Board of Tax Appeals
- **Decided:** September 8, 1925
- **Citations:** 2 B.T.A. 515
- **Precedential status:** Published
- **Opinion:** Opinion of the court by James
- **Judges:** Arundell, James, Littleton, Smith, Teussell
- **Cited by:** 2 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/6800969

## Opinion text

*516 OPINION.
James:
The Commissioner moved to dismiss the appeal of this taxpayer on the ground that it consisted merely m an indirect application for a claim for .refund which this Board could not grant. But we have held in the Appeal of Hichory Spinning Com pany, 1 B. T. A. 409, that the Board may consider any matter which is a proper defense to an asserted deficiency. The taxpayer set up as a ground for appeal from the deficiency asserted by the Commissioner that the income originally returned ivas erroneous and that the taxpayer does not owe a deficiency. This issue is clearly before the Board and clearly within its jurisdiction. Its determination, to be sure, can not have the effect of ordering the Commissioner to pay a refund. Its determination can be at most that no deficiency is due. The motion of the Commissioner must, therefore, be denied.
The motion having been in the nature of a demurrer, the next inquiry is whether the facts as stated by the taxpayer, taken to be true and found in the above findings of fact, constitute a cause of, action. We must hold that they do not, and decide for the Commissioner on the merits under the authority of Irwin v. Gavit, 268 U. S. 161 , decided April 27, 1925.
Arundell not participating.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6800969. Public record. Not legal advice.