Iba v. Commissioner
United States Board of Tax Appeals
In the absence of evidence as to when, if at all, income-tax returns were filed by the taxpayers, the Board can not determine whether assessment and collection of the proposed deficiencies are barred by the statute of limitations.
1Opinion of the Court
MARY G. IBA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
HARRY IBA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Iba v. Commissioner
Docket Nos. 32101, 32102.
United States Board of Tax Appeals
20 B.T.A. 222; 1930 BTA LEXIS 2180;
July 11, 1930, Promulgated
In the absence of evidence as to when, if at all, income-tax returns were filed by the taxpayers, the Board can not determine whether assessment and collection of the proposed deficiencies are barred by the statute of limitations.
J. B. Grice, Esq., for the petitioner.
J. E. Marshall, Esq., and C. A, Ray, Esq., for…
2Cases cited1 opinion
- Iba v. CommissionerUnited States Board of Tax Appeals · 1930