Fifth Ave. Uniform Co. v. Commissioner

SWAN, Circuit Judge.

In September, 1928, the Commissioner of Internal Revenue notified the petitioner of a deficiency of $16,305.78 in its tax liability for the fiscal year ending September 30, 1918. The taxpayer contended before the Board of Tax Appeals, but without success, that determination, assessment, and collection, of the deficiency was barred by the statute of limitations. Its appeal to this court presents the same question here.

The five-year period provided by section 277 (a) (3) of the Revenue Act of 1926, 44 Stat. 58" 26 USCA § 1057 (a) (3), was extended by waivers to December 31,…