Bonwit Teller & Co. v. Commissioner
United States Board of Tax Appeals
Where, on the pleadings, a prima facie showing is made that the return for the fiscal year ended in 1921 was filed more than four years prior to the determination of the deficiency, and the respondent fails to show that any of the exceptions to the statutory period are applicable, held, assessment and collection are barred.
1Opinion of the Court
*1301OPINION.
Aeundell:
Petitioner’s argument is, in brief, that upon filing its return in April, 1921, the statute of limitations began to run, and as more than four years has now elapsed since the filing date, the Commissioner is barred from assessment and collection. There can be no question that four years is the basic period for assessment or proceeding in court for collection without assessment. Section 250(d) of the Bevenue Act of 1921 and section 277 of the Bevenue Acts of 1924 and 1926. That period began to run with the filing of the return on April 12, 1921, and in the absence of some…
2Cited by21 opinions
- Robinson v. CommissionerUnited States Tax Court · 1972
- Miami Purchasing Service Corp. v. CommissionerUnited States Tax Court · 1981
- United States v. Gordon C. Borchardt, Charles Oran MensikCourt of Appeals for the Seventh Circuit · 1972
- Schenk v. CommissionerUnited States Tax Court · 1976
- Robertson v. CommissionerUnited States Tax Court · 1973
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