A. Garside & Sons v. Commissioner

A. GARSIDE & SONS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

A. Garside & Sons v. Commissioner

Docket No. 19284.

United States Board of Tax Appeals

18 B.T.A. 915; 1930 BTA LEXIS 2571;

January 24, 1930, Promulgated

1. Russel Wheel & Foundry Co.,3 B.T.A. 1168.

2. Plea of the statute of limitations disallowed.

Donald Horne, Esq., for the petitioner.

W. Frank Gibbs, Esq., for the respondent.

PHILLIPS

Respondent has determined a deficiency in income and profits taxes for the calendar year 1921 in the amount of $433.30. The errors alleged in the petition are (1) that respondent denied…