T. C. Power & Bro. v. Commissioner

The petitioner seeks by appeal to review the decision of the Commissioner of Internal Revenue to the effect that there existed a deficiency in its income and profits tax, to be assessed for the taxable year 1919. Its petition was filed with the Board of Tax Appeals on April 2, 1925. The respondent’s answer was filed September 23, 1925, and a hearing on the merits was had before a division of said board, and upon the testimony taken the cause was submitted. On April 14, 1925, the Board made findings of fact, filed an opinion, and ordered that judgment be entered for the respondent, and on October 4, 1927, the order of redetermination was signed and filed, redetermining the tax at $2,176.39. The respondent moves to dismiss the appeal to this court on the ground that the decision is not appealable, and that the appellant’s remedy to review is by a suit de novo in the proper District Court, inasmuch as all the evidence had been submitted and all arguments had been made prior to February 26, 1926, the effective date of the Revenue Act of 1926, e. 27, 44 Stat. 9 , 63, 65.

The act (section 283) contains the following provision:

In Chicago Ry. Equipment Co. v. Blair, 20 F.(2d) 10 , the…