United States Board of Tax Appeals December 29, 1924, Docket No. 71. (Heafey v. Commissioner)

lead-opinion

Ivins :

It seems that the Commissioner assessed an additional tax against the taxpayer in 1923 and accepted a claim for abatement, final decision upon which has not been rendered.

The taxpayer’s counsel claims that counsel for the Commissioner at a previous hearing before this Board exhibited to him a proposed recomputation of the tax and it is from this that the appeal is now taken.