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UNITED STATES v. BOARD OF TAX APPEALS

No. 4504.

16 F.2d 337 (1926)

UNITED STATES ex rel. DASCOMB et al. v. BOARD OF TAX APPEALS OF THE UNITED STATES.

Court of Appeals of District of Columbia.

Decided December 6, 1926.

Attorney(s) appearing for the Case

J. W. Townsend and J. C. Peacock, both of Washington, D. C., for appellants.

Peyton Gordon, L. A. Rover, and A. H. Murray, all of Washington, D. C., for appellee.

Before MARTIN, Chief Justice, ROBB, Associate Justice, and BARBER, Judge of the United States Court of Customs Appeals.

ROBB, Associate Justice.

Appeal from a judgment for the defendant in the Supreme Court of the District of Columbia dismissing the petition of the plaintiffs, appellants here, for a writ of mandamus to require the defendant, appellee here, to take jurisdiction of petitioners' appeal from a decision of the Commissioner of Internal Revenue.

The facts are not in dispute and are as follows: On November 18, 1924, the Commissioner notified plaintiff by registered...

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