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predecessor, the Board of Tax Appeals (the Board) was created in
1924, it lacked jurisdiction to determine an overpayment for the
year in question in a deficiency proceeding” and citing, with a
signal indicating contradiction (“but cf.”), Commissioner v.
Gooch Milling & Elevator Co., 320 U.S. 418 (1943)). The
majority, however, does not acknowledge the fact that the Board
decided it had overpayment jurisdiction pursuant to the Revenue
Act of 1924, ch. 234, 43 Stat. 253 (which created the Board and
established its jurisdiction), which lacked explicit statutory
language granting the Board overpayment jurisdiction.
Furthermore, the majority contradicts its acknowledgment of the
Board’s conclusion that it had overpayment jurisdiction absent
explicit statutory authority by stating that “explicit statutory
authority was required before this Court acquired jurisdiction to
determine overpayments in deficiency cases”. Majority op. pp.
14, 17-18. A review of our overpayment jurisdiction explains why
the majority’s conclusion that the language of section 6330 does
not provide overpayment jurisdiction, because of the absence of
“explicit statutory authority”, is incorrect. Majority op. pp.
17, 18.
Our predecessor, the Board of Tax Appeals, was created by
section 900 of the Revenue Act of 1924. Revenue Act of 1924, ch.
234, sec. 900, 43 Stat. 336; Old Colony Trust Co. v.
Commissioner, 279 U.S. 716, 721 (1929); Williamsport Wire Rope
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