Diescher v. Commissioner
United States Board of Tax Appeals
1. The collection of taxes for 1917, assessed before the effective date of the Revenue Act of 1924, is barred unless proceedings therefor are instituted within five years from the filing of the return.
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1. The collection of taxes for 1917, assessed before the effective date of the Revenue Act of 1924, is barred unless proceedings therefor are instituted within five years from the filing of the return. Russell v. United States,278 U.S. 181. 2. In the circumstances herein the waiver upon which the respondent relies was invalid because it was signed under duress and at the date of the deficiency notice said respondent was without authority to determine additional taxes for 1917.
1Opinion of the Court
*356OPINION.
Lansdon:
Petitioner’s first assignment of error raises the statute of limitations against the proposed assessment, also against the collection of the two prior assessments made March 20, 1923, and April 14, 1924, respectively, included in the deficiency asserted by respondent’s audit letter dated February 6, 1926. The basic return in this case was filed March 29, 1918, and since each of the two assessments whose collection is thus challenged, was made prior to the effective date of the Revenue Act of 1924, they are governed by the five-year period of limitation then in effect. Ocean…
2Cases cited12 opinions
- Oceanic Steam Navigation Co. v. StranahanSupreme Court of the United States · 1909
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Russell v. United StatesSupreme Court of the United States · 1929
- Swift & Co. v. United StatesSupreme Court of the United States · 1884
- Robertson v. Frank Brothers Co.Supreme Court of the United States · 1889
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