Trustees for Ohio & Big Sandy Coal Co. v. Commissioner
United States Board of Tax Appeals
1. Written consents extending the statute of limitation for assessment and collection of income and profits tax executed by the petitioners, filed with the Commissioner of Internal Revenue and signed "D. H. Blair, Commissioner," are not rendered void by a mere showing that the Commissioner did not personally sign his name thereto. 2. It is held upon consideration of the provisions of the several written consents extending the statute of limitation for assessment and…
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1. Written consents extending the statute of limitation for assessment and collection of income and profits tax executed by the petitioners, filed with the Commissioner of Internal Revenue and signed "D. H. Blair, Commissioner," are not rendered void by a mere showing that the Commissioner did not personally sign his name thereto. 2. It is held upon consideration of the provisions of the several written consents extending the statute of limitation for assessment and collection of a tax that the period specified therein had not expired at the date of the mailing of the deficiency notice upon…
1Opinion of the Court
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. & BIG SANDY COAL CO., UNITED THACKER COAL CO., AND FEDERAL GAS, OIL & COAL CO., PETITIONERS, v.
Trustees for Ohio & Big Sandy Coal Co. v. Commissioner
Docket No. 7888.
United States Board of Tax Appeals
9 B.T.A. 617; 1927 BTA LEXIS 2546;
December 17, 1927, Promulgated
1. Written consents extending the statute of limitation for assessment and collection of income and profits tax executed by the petitioners, filed with the Commissioner of Internal Revenue and signed "D. H. Blair, Commissioner," are not rendered void by a mere showing that the Commissioner…
2Cases cited1 opinion
- Trustees for Ohio & Big Sandy Coal Co. v. CommissionerUnited States Board of Tax Appeals · 1927