Greve v. Commissioner
United States Board of Tax Appeals
STATUTE OF LIMITATION - SUSPENSION. - The running of the period of limitation upon assessment and collection is not suspended under section 277 of the Revenue Act of 1928 by the sending of a notice which is not a proper notice under section 272(a). There can be no suspension of the running after the period has completely run.
1Opinion of the Court
WILLIAM M. GREVE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Greve v. Commissioner
Docket No. 97522.
United States Board of Tax Appeals
42 B.T.A. 142; 1940 BTA LEXIS 1042;
June 19, 1940 Promulgated
STATUTE OF LIMITATION - SUSPENSION. - The running of the period of limitation upon assessment and collection is not suspended under section 277 of the Revenue Act of 1928 by the sending of a notice which is not a proper notice under section 272(a). There can be no suspension of the running after the period has completely run.
Lawrence A. Baker, Esq., for the petitioner.
James R. Johnston,…
2Cases cited1 opinion
- Greve v. CommissionerUnited States Board of Tax Appeals · 1940