Welz & Zeuveck, Inc. v. Commissioner
United States Board of Tax Appeals
The assessment and collection of additional taxes for the years 1918 and 1919 are not barred by the statute of limitations.
1Opinion of the Court
*1420OPINION.
Smith :
The petitioner states that the sole issue herein is whether the respondent at the time he issued the notice of deficiency dated December 22, 1926, had any legal authority to assess or the collector had any legal authority to collect the taxes for 1918 and 1919 against the petitioner. Counsel for the petitioner argued at the hearing that that portion of the 1919 deficiency already assessed is now barred of *1421collection. That issue, however, he does not now ask the Board to pass upon since he stated “ we are able to take care of ourselves on that.” The sole question which the Board…
2Cases cited11 opinions
- Bank of United States v. DandridgeSupreme Court of the United States · 1827
- Sun Printing and Publishing Assn. v. MooreSupreme Court of the United States · 1902
- Willard v. TayloeSupreme Court of the United States · 1870
- Brawley v. United StatesSupreme Court of the United States · 1878
- Brown v. SpoffordSupreme Court of the United States · 1877
6 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Morning Sun Publishing Co. v. CommissionerUnited States Board of Tax Appeals · 1934
- Premier Packing Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- WRAY v. COMMISSIONERUnited States Tax Court · 1978
- Welz & Zeuveck, Inc. v. CommissionerUnited States Board of Tax Appeals · 1928