Commissioner v. Gooch Milling & Elevator Co., 320 U.S. 418 (1943)

Commissioner v. Gooch Milling & Elevator Co.


No. 53


Argued November 12, 1943
Decided December 6, 1943
320 U.S. 418

CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE EIGHTH CIRCUIT

Syllabus

1. Upon a taxpayer’s appeal from the Commissioner’s determination of a deficiency in tax for 1936, the Board of Tax Appeals was without jurisdiction to determine the amount of a 1935 overpayment (refund of which was barred by limitations) and to credit such overpayment against the deficiency. Internal Revenue Code, § 272(g). P. 419.

2. The Board of Tax Appeals was without jurisdiction in such case to apply the doctrine of equitable recoupment. P. 420.

133 F.2d 131 reversed.

Certiorari, 319 U.S. 737, to review the reversal of a decision of the Board of Tax Appeals redetermining deficiencies in income and excess profits taxes.