Goldsmith v. United States Board of Tax Appeals, 270 U.S. 117 (1926)

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Goldsmith v. United States Board of Tax Appeals

No. 320

Argued November 30, 1925
Decided March 1, 1926
270 U.S. 117

ERROR TO THE COURT OF APPEALS

OF THE DISTRICT OF COLUMBIA

Syllabus

1. Power of the United States Board of Tax Appeals to prescribe rules for admission of attorneys and certified public accountants to practice before it under the Revenue Act of 1924, § 900, 43 Stat. 253, is implied in the other powers conferred by the Act. P. 120.

2. Where the application of a certified public accountant for admission to practice before the Board of Tax Appeals was denied after an ex parte investigation, held that he was entitled to notice and a hearing before the Board upon the charges on which the denial was based. P. 123.

3. Mandamus will not lie summarily to compel the Board to enroll an applicant who has not applied to the Board for a hearing on the charges which caused its denial of his application. P. 123.

55 App.D.C. 229, 4 F.2d 422, affirmed.

Error to a judgment of the Court of Appeals of the District of Columbia refusing a mandamus to compel the United States Board of Tax Appeals to admit to practice before it a certified public accountant.