United States Board of Tax Appeals January 6, 1930, Docket No. 16382. (August Belmont Hotel Co. v. Commissioner)

lead-opinion

*646OPINION.

Arundell:

No question was raised by either party as to the Board’s jurisdiction to hear these proceedings. However, in view of certain statements appearing in the record that the. petitioner corporation was dissolved in the summer of 1918, the Board on its own motion set the case down for hearing on the jurisdictional question.