Shaffer v. Commissioner

C. B. SHAFFER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Shaffer v. Commissioner

Docket No. 9872.

United States Board of Tax Appeals

12 B.T.A. 298; 1928 BTA LEXIS 3567;

June 1, 1928, Promulgated

Carl Meyer, Esq., and Herbert G. Mayer, Esq., for the petitioner.

James L. Backstrom, Esq., for the respondent.

SIEFKIN

FINDINGS OF FACT AND OPINION.

SIEFKIN: This is a proceeding for the redetermination of a deficiency in income taxes for the year 1917 in the amount of $351,493.14. Hearing was had upon the question of the statute of limitations. Petitioner submitted his case upon that issue…