United States Board of Tax Appeals January 16, 1925, Docket No. 343. (Rateau, Battu, Smoot Co. v. Commissioner)

lead-opinion

*355OPINION

Ivins:

The taxpayer can hardly be blamed for believing that it had a right to appeal from a decision which contained very specific language advising it that it had such a right, but the second paragraph of the letter appealed from must have been included therein by mistake or under misapprehension and it can not have the effect of giving jurisdiction to this Board if the