Fleitmann v. Commissioner
United States Board of Tax Appeals
Waivers executed by petitioner, to which the Commissioner's name was affixed by employees in the Bureau of Internal Revenue or in the office of the Collector at the direction of persons authorized by the Commissioner to sign his name, are valid and extend the statutory period.
1Opinion of the Court
FREDERICK T. FLEITMANN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Fleitmann v. Commissioner
Docket No. 28450.
United States Board of Tax Appeals
22 B.T.A. 1223; 1931 BTA LEXIS 1983;
April 20, 1931, Promulgated
Waivers executed by petitioner, to which the Commissioner's name was affixed by employees in the Bureau of Internal Revenue or in the office of the Collector at the direction of persons authorized by the Commissioner to sign his name, are valid and extend the statutory period.
Richard E. Dwight, Esq., F. S. Winston, Esq., W. N. Wood, Esq., and Howe P. Cochran, Esq., for the…
2Cases cited2 opinions
- Corn Products Ref. Co. v. CommissionerUnited States Board of Tax Appeals · 1931
- Fleitmann v. CommissionerUnited States Board of Tax Appeals · 1931