Sunshine Cloak & Suit Co. v. Commissioner
United States Board of Tax Appeals
The petitioner filed its return for the fiscal year 1918 on June 15, 1919. On February 12, 1924, it and the Commissioner signed a consent for the determination, assessment and collection at any time prior to June 15, 1925. On January 19, 1925, a consent in writing was signed by both petitioner and the Commissioner extending the time for assessment to December 31, 1925, or, if an appeal were filed with the Board, an additional period, and on March 3, 1926, another consent was…
Read the full summary
The petitioner filed its return for the fiscal year 1918 on June 15, 1919. On February 12, 1924, it and the Commissioner signed a consent for the determination, assessment and collection at any time prior to June 15, 1925. On January 19, 1925, a consent in writing was signed by both petitioner and the Commissioner extending the time for assessment to December 31, 1925, or, if an appeal were filed with the Board, an additional period, and on March 3, 1926, another consent was signed extending the time for assessment for another period of a year, or until six months after the Board's final…
1Opinion of the Court
*974OPINION.
TRAmmell:
The issue raised by the petitioner’s amended petition is as follows: Whether the collection of the deficiency for the fiscal year ended November 30, 1918, in the amount of $20,047.39 is barred from collection by the statute of limitations.
The position of the petitioner, as stated by its counsel in his brief, is, briefly, as follows:
The second provision of section 278 (d) of the Revenue Act of 1926 permits collection of a deficiency only “ prior to the expiration of any period for collection agreed upon in writing by the Commissioner and the taxpayer.”
In considering the…
2Cases cited19 opinions
- Louisville & Nashville Railroad v. MottleySupreme Court of the United States · 1911
- Campbell v. HoltSupreme Court of the United States · 1885
- Armour Packing Co. v. United StatesSupreme Court of the United States · 1908
- Von Hoffman v. City of QuincySupreme Court of the United States · 1867
- Knox v. LeeSupreme Court of the United States · 1871
14 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Chattanooga Coke & Gas Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- Chesapeake & Virginian Coal Co. v. CommissionerUnited States Board of Tax Appeals · 1929
- Howell v. CommissionerUnited States Board of Tax Appeals · 1930
- Paso Robles Mercantile Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- Sunshine Cloak & Suit Co. v. CommissionerUnited States Board of Tax Appeals · 1929
1 more not listed; retrieve them via the Exa API.