Legal Opinion
Greylock Mills v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided April 1, 1929No. 222PublishedCited by 43 opinions
1Opinion of the Court
SWAN, Circuit Judge.
The validity of the contested taxes turns upon the statute of limitations and an alleged waiver thereof by the taxpayer. Notice of the deficiency assessments was mailed to the taxpayer on December 18, 1925. This was too late, unless the time was extended by the waiver, because the five-year period for assessment, provided by section 250 (d) of the Revenue Act of 1921 (42 Stat. 265), and reaffirmed by section 277a(2) of the Revenue Act of 1924 (43 Stat. 299), expired in respect to taxes for the six months period of 1918 on June 15, 1924, and in respect to taxes for the 1919…
2Cases cited7 opinions
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. FullerSupreme Court of the United States · 1927
- Brede v. . Rosedale Terrace Co.New York Court of Appeals · 1915
- Myers v. . De MierNew York Court of Appeals · 1873
- Boston & Worcester Street Railway Co. v. RoseMassachusetts Supreme Judicial Court · 1907
2 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- Piarulle v. Comm'rUnited States Tax Court · 1983
- Jack M. Lesser v. United StatesCourt of Appeals for the Second Circuit · 1966
- McManus v. CommissionerUnited States Tax Court · 1975
- Concrete Engineering Co. v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1932
- Board v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
38 more not listed; retrieve them via the Exa API.