Keystone Coal & Mining Co. v. Commissioner
United States Board of Tax Appeals
The deficiency claimed herein by the Commissioner is barred by the statute of limitations. M. Brown & Co. v. Commissioner,9 B.T.A. 753, followed.
1Opinion of the Court
KEYSTONE COAL & MINING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Keystone Coal & Mining Co. v. Commissioner
Docket No. 10168.
United States Board of Tax Appeals
10 B.T.A. 295; 1928 BTA LEXIS 4137;
January 27, 1928, Promulgated
The deficiency claimed herein by the Commissioner is barred by the statute of limitations. M. Brown & Co. v. Commissioner,9 B.T.A. 753, followed.
Charles H. Garnett, Esq., for the petitioner.
Dwight H. Green, Esq., for the respondent.
GREEN
In this proceeding the petitioner seeks a redetermination of its income and excess-profits taxes for the fiscal year…
2Cases cited2 opinions
- M. Brown & Co. v. CommissionerUnited States Board of Tax Appeals · 1927
- Keystone Coal & Mining Co. v. CommissionerUnited States Board of Tax Appeals · 1928