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COMMISSIONER v. GOOCH CO.

No. 53.

320 U.S. 418 (1943)

64 S.Ct. 184

88 L.Ed. 139

COMMISSIONER OF INTERNAL REVENUE v. GOOCH MILLING & ELEVATOR CO.

Supreme Court of United States.

Decided December 6, 1943.

Attorney(s) appearing for the Case

Miss Helen R. Carloss, with whom Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., and Messrs. Sewall Key and Bernard Chertcoff were on the brief, for petitioner.

Mr. D.M. Kelleher, with whom Mr. F.W. McReynolds was on the brief, for respondent.

MR. JUSTICE MURPHY delivered the opinion of the Court.

The jurisdiction of the Board of Tax Appeals1 to determine and to apply a prior tax overpayment against a tax deficiency for a particular year is the sole question presented by this case. The Board held that it did not possess such jurisdiction, but the court below reversed, 133 F.2d 131. We granted certiorari...

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