Glenshaw Glass Co. v. Commissioner
United States Tax Court
Upon the facts as stipulated, held, the execution by both the Commissioner and the taxpayer of a consent fixing the period of limitation upon assessment of income and profits tax pursuant to section 276 (b), I. R. C. 1939, was not within 3 years from the time the taxpayer's return was filed where the last day for execution fell on a Sunday and the consent was not executed until the following day. General Lead Batteries Co., 20 T. C. 685, followed.
1Opinion of the Court
SUPPLEMENTAL. OPINION.
Arundell, Judge:
Pursuant to our report in this case filed March 14,1955 (23 T. C. 1004), the parties filed separate computations for entry of decision under Rule 50. They agree that petitioner is entitled to overpayments for each of the 4 years involved. They also agree as to the amounts of the respective overpayments, except that for the fiscal year ended September 30, 1943, the respondent contends that upon the authority of General Lead Batteries Co., 20 T. C. 685 (appeal to C. A. 3 dismissed in accordance with the agreement of the parties), out of the total…
2Cases cited4 opinions
- McCarthy Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
- United States v. Chas. B. Peters, United States of America v. Jessie M. PetersCourt of Appeals for the Tenth Circuit · 1955
- General Lead Batteries Co. v. CommissionerUnited States Tax Court · 1953
- Pleasant Valley Wine Co. v. CommissionerUnited States Tax Court · 1950
3Cited by5 opinions
- Cary v. CommissionerUnited States Tax Court · 1967
- Cary v. CommissionerUnited States Tax Court · 1967
- Glenshaw Glass Co. v. CommissionerUnited States Tax Court · 1956
- Nicklo v. CommissionerUnited States Tax Court · 1988
- Olsen v. CommissionerUnited States Tax Court · 1984