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Co. v. United States, 277 U.S. 551, 562 n.7 (1928). The Revenue
Act of 1924 gave taxpayers the right to appeal to the Board “if,
after June 2, 1924, the Commissioner determined any assessment
should be made.” Barry v. Commissioner, 1 B.T.A. 156, 158
(1924); see Hickory Spinning Co. v. Commissioner, 1 B.T.A. 409,
410 (1925).
In Barry v. Commissioner, supra at 158, the Commissioner
contended that the Board’s jurisdiction was limited to the
deficiency determined for 1921, and the Board could not consider
the taxpayer’s overpayment claim for 1920 because “any decision
by the Board as to 1920 would be, in effect, deciding whether or
not the taxpayer is entitled to a refund.” The Board disagreed
and concluded that it had jurisdiction to consider the taxpayer’s
overpayment claim. Id. The Board reaffirmed that it had
overpayment jurisdiction pursuant to the language of the Revenue
Act of 1924 in Hickory Spinning Co. v. Commissioner, supra at
411, 412, Walker-Crim Co. Inc. v. Commissioner, 1 B.T.A. 599, 601
(1925), and Maritime Sec. Co. v. Commissioner, 2 B.T.A. 188, 193
(1925).6
6 The opinions in Barry v. Commissioner, 1 B.T.A. 156
(1924), Hickory Spinning Co. v. Commissioner, 1 B.T.A. 409
(1925), Walker-Crim Co. Inc. v. Commissioner, 1 B.T.A. 599
(1925), and Maritime Sec. Co. v. Commissioner, 2 B.T.A. 188
(1925), all were reviewed by the entire Board. Revenue Revision,
1925, Hearings before the Committee on Ways and Means House of
Representatives, 69th Cong. 860 (1925) (statement of J. Gilmer
Korner, Jr., Chairman Board of Tax Appeals).
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