American Smelting & Refining Co. v. Commissioner
United States Board of Tax Appeals
Pursuant to leave granted by the Board the petitioner, more than 90 days after the date of the mailing of notices of deficiency in income tax for 1936 and 1937, filed amended petitions alleging an additional error on the part of the respondent in the determination of the deficiencies and claiming larger overpayments than were claimed in the original petitions.
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Pursuant to leave granted by the Board the petitioner, more than 90 days after the date of the mailing of notices of deficiency in income tax for 1936 and 1937, filed amended petitions alleging an additional error on the part of the respondent in the determination of the deficiencies and claiming larger overpayments than were claimed in the original petitions. The respondent has moved to strike the amended petitions upon the ground that they were filed more than 90 days after the mailing of the deficiency notices. Held, that the amended petitions were timely filed.
1Opinion of the Court
AMERICAN SMELTING AND REFINING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
American Smelting & Refining Co. v. Commissioner
Docket Nos. 99850, 100562.
United States Board of Tax Appeals
44 B.T.A. 131; 1941 BTA LEXIS 1376;
April 9, 1941, Promulgated
Pursuant to leave granted by the Board the petitioner, more than 90 days after the date of the mailing of notices of deficiency in income tax for 1936 and 1937, filed amended petitions alleging an additional error on the part of the respondent in the determination of the deficiencies and claiming larger overpayments than were…
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- United States v. Garbutt Oil Co.Supreme Court of the United States · 1938
- United States v. AndrewsSupreme Court of the United States · 1938
- Denholm & McKay Co. v. CommissionerUnited States Board of Tax Appeals · 1940
- Peruna Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- Bancitaly Corp. v. CommissionerUnited States Board of Tax Appeals · 1936
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