Commissioner of Internal Revenue v. Angier Corporation

BINGHAM, Circuit Judge.

No. 2516 is an appeal from an order or decision of the Board of Tax Appeals reversing a decision of the commissioner determining the liability of the Angier Corporation, transferee of the Angier Mills, for an additional income and profits tax for the year 1918, assessed against the Angier Mills.

The question presented is whether the deficiency or additional tax assessed by the commissioner for the year 1918 against the Angier Mills was barred by the statute of limitations and therefore uncollectible from the Angier Corporation, to which all the property of the Angier…