Hodges v. Commissioner
United States Board of Tax Appeals
STATUTE OF LIMITATIONS. - Where an assessment was made in 1919 within the five-year period of limitation provided for by section 250(d) of the Revenue Act of 1918, and the Revenue Act of 1924 was enacted prior to the expiration of an extension of that period under section 250(d) of the Revenue Act of 1921, held, that the Commissioner had six years from date of assessment within which to begin suit or other proceeding for the collection of the tax under section 278(d) of the…
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STATUTE OF LIMITATIONS. - Where an assessment was made in 1919 within the five-year period of limitation provided for by section 250(d) of the Revenue Act of 1918, and the Revenue Act of 1924 was enacted prior to the expiration of an extension of that period under section 250(d) of the Revenue Act of 1921, held, that the Commissioner had six years from date of assessment within which to begin suit or other proceeding for the collection of the tax under section 278(d) of the Revenue Act of 1924, under authority of Art Metal Works,9 B.T.A. 491. The said six-year collection period having been…
1Opinion of the Court
*668OPINION.
Trtjssell :
By an amended petition filed shortly before the trial of this action, the petitioner waived all claims of error except that the statute of limitations had run against the collection of any alleged deficiency for the calendar year 1918 and that a certain instrument headed “ Income and Profits Tax Waiver ” executed September 12, 1925, had been made under duress and was, therefore, ineffective and void. Upon the question of duress we have examined with some care the arguments of counsel and the decisions cited for the petitioner, and we have arrived at the opinion that these…
2Cited by1 opinion
- Hodges v. CommissionerUnited States Board of Tax Appeals · 1928