National Contracting Co. v. Commissioner
United States Board of Tax Appeals
1. Where petitioner filed two income tax return forms for the taxable year 1925, neither of which contained the items of gross income and deductions required by section 239(a), Revenue Act of 1926; and an examination of petitioner's books was made by a revenue agent in 1927, a copy of this report being transmitted to petitioner, held, neither the forms filed by petitioner nor the report of the revenue agent constitute the "return" required by section 277(a)(1), Revenue Act…
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1. Where petitioner filed two income tax return forms for the taxable year 1925, neither of which contained the items of gross income and deductions required by section 239(a), Revenue Act of 1926; and an examination of petitioner's books was made by a revenue agent in 1927, a copy of this report being transmitted to petitioner, held, neither the forms filed by petitioner nor the report of the revenue agent constitute the "return" required by section 277(a)(1), Revenue Act of 1926, to start the running of the statute of limitations, and therefore under section 278(a) a deficiency…
1Opinion of the Court
NATIONAL CONTRACTING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
National Contracting Co. v. Commissioner
Docket No. 78882.
United States Board of Tax Appeals
37 B.T.A. 689; 1938 BTA LEXIS 1002;
April 14, 1938, promulgated
1. Where petitioner filed two income tax return forms for the taxable year 1925, neither of which contained the items of gross income and deductions required by section 239(a), Revenue Act of 1926; and an examination of petitioner's books was made by a revenue agent in 1927, a copy of this report being transmitted to petitioner, held, neither the forms…
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- Burnet v. LeiningerSupreme Court of the United States · 1932
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Reynard Corp. v. CommissionerUnited States Board of Tax Appeals · 1934
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