Kenner Oil & Gas Co. v. Commissioner
United States Board of Tax Appeals
The Akin Oil Co. filed its income tax return for 1917 on March 29, 1918. A deficiency notice was mailed to it December 27, 1928. Waivers were filed with the Commissioner and signed by him, purporting to have been signed on behalf of the company by its officers, extending the time of assessment and collection of the tax to December 31, 1928. Attorneys for the Akin Oil Co. became attorneys for petitioner and upon their motion the Akin Oil Co. proceeding was dismissed by the…
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The Akin Oil Co. filed its income tax return for 1917 on March 29, 1918. A deficiency notice was mailed to it December 27, 1928. Waivers were filed with the Commissioner and signed by him, purporting to have been signed on behalf of the company by its officers, extending the time of assessment and collection of the tax to December 31, 1928. Attorneys for the Akin Oil Co. became attorneys for petitioner and upon their motion the Akin Oil Co. proceeding was dismissed by the Board, which entered judgment for respondent for the deficiency involved. The assets of the Akin Oil Co., which were of a…
1Opinion of the Court
THE KEENER OIL & GAS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Kenner Oil & Gas Co. v. Commissioner
Docket No. 60789.
United States Board of Tax Appeals
32 B.T.A. 186; 1935 BTA LEXIS 981;
March 7, 1935, Promulgated
The Akin Oil Co. filed its income tax return for 1917 on March 29, 1918. A deficiency notice was mailed to it December 27, 1928. Waivers were filed with the Commissioner and signed by him, purporting to have been signed on behalf of the company by its officers, extending the time of assessment and collection of the tax to December 31, 1928. Attorneys for the…
2Cases cited1 opinion
- Kenner Oil & Gas Co. v. CommissionerUnited States Board of Tax Appeals · 1935