J. Friedman & Co. v. Commissioner
United States Board of Tax Appeals
1. The statute of limitation did not bar the assessment in March, 1926, of additional taxes for the year 1920 where returns were not shown to have been filed more than five years before the date of the assessment. 2. The Commissioner's determination that the four petitioners were affiliated for 1920 and 1921 approved.
1Opinion of the Court
J. FRIEDMAN & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
BUCKEYE CLOTHING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
LA BELLE CLOTHING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
FAMOUS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
J. Friedman & Co. v. Commissioner
Docket Nos. 17003-17006.
United States Board of Tax Appeals
16 B.T.A. 1119; 1929 BTA LEXIS 2444;
June 24, 1929, Promulgated
1. The statute of limitation did not bar the assessment in March, 1926, of additional taxes for the year 1920 where returns…
2Cases cited1 opinion
- J. Friedman & Co. v. CommissionerUnited States Board of Tax Appeals · 1929