Legal Opinion
Farmers Coop. Co. v. Commissioner
United States Board of Tax Appeals
Decided October 17, 1928No. Docket No. 16342PublishedCited by 2 opinions
Held, that at the date of the deficiency notice the statute of limitations had run against the assessment and collection of any additional taxes. Fred T. Ley & Co.,9 B.T.A. 749.
1Opinion of the Court
*1081OPINION.
Lansdon:
The evidence in this proceeding establishes a state of facts on all fours with the records of the proceedings of Fred T. Ley & Co., 9 B. T. A. 749; M. Brown & Co., 9 B. T. A. 753; and Farmers Elevator Co., 13 B. T. A. 1079. On the authority of our decisions in the proceedings cited, we hold that in this proceeding the statute of limitations had run against the proposed deficiency at March 26, 1926.
Decision will be entered for the petitioner.
2Cited by2 opinions
- Farmers Coop. Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- Myles Salt Co. v. CommissionerUnited States Board of Tax Appeals · 1930