Edwin J. Schoettle Co. v. Commissioner

*952OPINION.

Arundell:

To the plea of the bar of the statute of limitation respondent has interposed the defense that the bond filed by petitioner with its claim in abatement is a consent in writing within the meaning of the taxing statute. This contention was ruled upon adversely by us in the case of C. B. Shaffer, 12 B. T. A. 298, and Gulf States Steel Co., 12 B. T. A. 1244. See also United States v. John Barth Co., 27 Fed. (2d) 782.

As a further defense respondent contends that petitioner’s return does not meet the requirements of section 13(b) of the Revenue Act of 1916, which was in effect at…