M. Brown & Co. v. Commissioner

M. BROWN & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

M. Brown & Co. v. Commissioner

Docket No. 24864.

United States Board of Tax Appeals

9 B.T.A. 753; 1927 BTA LEXIS 2522;

December 21, 1927, Promulgated

The deficiency claimed herein by the Commissioner is barred by the statute of limitation.

A. E. James, Esq., for the petitioner.

C. H. Curl, Esq., for the respondent.

LITTLETON

The Commissioner determined a deficiency of $1,122.59 for the fiscal year ending June 30, 1921, as disclosed by the deficiency notice mailed January 2, 1927, as a result of the denial of the claim for the…