Legal Opinion
Pantages Theater Co. v. Lucas
Court of Appeals for the Ninth Circuit
Decided July 28, 1930No. 6101PublishedCited by 5 opinions
1Opinion of the Court
WILBUR, Circuit Judge.
The sole question presented by the appeal of petitioner from-the decision of the Board of Tax Appeals fixing a deficiency tax is as to whether or not the statute of limitations has run. The five-year period had expired, Revenue Act 1921, § 250(d), 42 Stat. 265, but the Commissioner predicated his right to make the assessment upon an agreement in writing, entered into with the taxpayer before that period expired which, under the provisions of the statute, would toll the statute. It is conceded that the taxpayer consented in writing to a later determination. That writing…
2Cases cited9 opinions
- Bank of United States v. DandridgeSupreme Court of the United States · 1827
- Knox County v. Ninth National BankSupreme Court of the United States · 1893
- Pine Tree Lumber Co. v. City of FargoNorth Dakota Supreme Court · 1903
- Warner v. WarnerIllinois Supreme Court · 1908
- Kauffman v. BaillieWashington Supreme Court · 1907
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3Cited by5 opinions
- United States v. Edward J. AhrensCourt of Appeals for the Eighth Circuit · 1976
- L. J. Christopher Co. of Delaware v. CommissionerDistrict Court, District of Columbia · 1931
- Mosier v. GoodcellDistrict Court, S.D. California · 1931
- Fleitmann v. BurnetCourt of Appeals for the D.C. Circuit · 1933
- Onondaga Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931