Eclipse Lawn Mower Co. v. United States

LITTLETON, Judge.

The plaintiff’s case is based entirely, upon the contention that there was no valid waiver on file with the commissioner which authorized him to assess the additional tax on May 15, 1924, and to make collection thereof on May 26, 1924. It is our opinion that this claim cannot be sustained. The facts show that the statutory period of limitation within which the commissioner could assess and collect an additional tax for 1918 without a waiver expired April 17, 1924. On January 28, 1924, about four months prior to the date of assessment and while the case was under consideration…