Enameled Metals Co. v. Commissioner

BUFFINGTON, Circuit Judge.

The first question involved in this petition for review from the United States Board of Tax Appeals, namely, alleged error in passing on the question of abnormality, is decided against the petitioner in the ease of Cramer & King Company v. Commissioner of Internal Revenue (C. C. A.) 41 F.(2d) 24.

The second question involves the refusal of the Board to allow petitioner to amend its pleadings so as to raise the question of the statute of limitations. When the petitioner filed its tax collection waiver for 1918, it made part of such waiver the statement in writing that…