City Baking Co. v. Commissioner
United States Board of Tax Appeals
Where an assessment was made in 1921 within the five-year period of limitation provided by section 250(d) of the Revenue Act of 1921, and the Revenue Act of 1924 was enacted prior to the expiration of that five-year period, respondent has six years from the date of assessment within which to begin a suit or other proceeding for the collection of such tax under section 278(d) of the Revenue Act of 1924. Collection held not barred.
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Where an assessment was made in 1921 within the five-year period of limitation provided by section 250(d) of the Revenue Act of 1921, and the Revenue Act of 1924 was enacted prior to the expiration of that five-year period, respondent has six years from the date of assessment within which to begin a suit or other proceeding for the collection of such tax under section 278(d) of the Revenue Act of 1924. Collection held not barred. Art Metal Works v. Commissioner,9 B.T.A. 491, followed.
1Opinion of the Court
*597OPINION.
Mahqtjette:
The respondent questions the jurisdiction of the Board to hear and determine this proceeding, on the ground that the letter of August 12, 1925, notified the petitioner of the respondent’s final determination of the deficiency in tax for the fiscal year ended January 31, 1920, and that this proceeding was not instituted within *59860 days from the mailing of said letter. The petitioner contends that the respondent’s final determination of a deficiency is evidenced by the letter of November 13, 1925, and that the filing of the petition herein was timely. It also alleges that…
2Cited by1 opinion
- City Baking Co. v. CommissionerUnited States Board of Tax Appeals · 1928