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GOLDSMITH v. BD. OF TAX APPEALS

No. 320.

270 U.S. 117 (1926)

46 S.Ct. 215

70 L.Ed. 494

H. ELY GOLDSMITH, CERTIFIED PUBLIC ACCOUNTANT, v. UNITED STATES BOARD OF TAX APPEALS.

Supreme Court of United States.

Decided March 1, 1926.

Attorney(s) appearing for the Case

Mr. H. Ely Goldsmith, pro se.

Solicitor General Mitchell and Messrs. Alfred A. Wheat, Special Assistant to the Attorney General, and Randolph S. Collins, Attorney in the Department of Justice, were on the brief, for respondents.

MR. CHIEF JUSTICE TAFT delivered the opinion of the Court.

H. Ely Goldsmith, a citizen of New York and qualified to practice as a Certified Public Accountant by certificate issued under the laws of that State, filed a petition in the Supreme Court of the District of Columbia asking for a writ of mandamus against the United States Board of Tax Appeals created by the Revenue Act of 1924, 43 Stat. 253, 336, Title IX, §...

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