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within the meaning of APA section 559.3 See, e.g., Phillips v.
Commissioner, 283 U.S. 589, 598, 600 (1931) (stating that in
deficiency proceedings before the Board of Tax Appeals, “there is
a complete hearing de novo * * *. The adequacy of the scope of
review * * * is now thoroughly established.”); Blair v.
Oesterlein Machine Co., 17 F.2d 663, 665 (D.C. Cir. 1927) (“the
Board [of Tax Appeals] is vested with full reviewing jurisdiction
over the findings of the Commissioner * * *. The appellate power
includes the authority, not only to review, but to investigate de
novo, the matters in controversy between the government and the
taxpayer”).4 These de novo trial procedures, which have remained
3 When the APA was enacted, this Court had jurisdiction not
only to redetermine deficiencies, but also to determine certain
overpayments, to redetermine excessive profits on defense
contracts as previously determined by the Secretary of the
Treasury, and to hear claims for refunds of processing taxes; all
these matters were reviewed de novo. See Revenue Act of 1943,
ch. 63, sec. 701(e), 58 Stat. 86 (excessive profits); Revenue Act
of 1942, ch. 619, secs. 504, 510(b), 56 Stat. 957, 967 (refunds
of processing taxes); Revenue Act of 1926, ch. 27, sec. 284(e),
44 Stat. 67 (overpayments); Revenue Act of 1924, ch. 234, sec.
274, 43 Stat. 297 (deficiencies).
4 In one of its earliest decisions, the Board of Tax Appeals
characterized its scope of review in deficiency proceedings as
follows:
When a taxpayer brings his case before the Board
he proceeds by trial de novo. The record of the case
made in the Internal Revenue Bureau is not before the
Board except in so far as it may be properly placed in
evidence by the taxpayer or by the Commissioner. The
Board must decide each case upon the record made at the
hearing before it, and, in order that it may properly
do so, the taxpayer must be permitted to fully present
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