United States Board of Tax Appeals November 12, 1925, Docket No. 3200. (Chapin Constr. Co. v. Commissioner)

lead-opinion

*27OPINION.

Teussell:

The Commissioner has filed a plea in bar to the right of the taxpayer to maintain its appeal as to the year 1922 on the ground that there has not been, since the enactment of the Kevenue Act of 1924, a determination by the Commissioner that a deficiency in tax is due from the taxpayer for that year and that the Commissioner has not, since the enactment of the