Kohlhase v. Commissioner
United States Tax Court
Statute of Limitations -- Request for Prompt Assessment -- Section 275 (b). -- A letter asking for an early determination of income tax liability held not a request within section 275 (b) limiting the assessment period for income, excess profits, and declared value excess profits taxes to 18 months.
1Opinion of the Court
Charles E. Kohlhase, Petitioner, v. Commissioner of Internal Revenue, Respondent. Walter B. Arnold, Petitioner, v. Commissioner of Internal Revenue, Respondent
Kohlhase v. Commissioner
Docket Nos. 15011, 15012
United States Tax Court
12 T.C. 725; 1949 U.S. Tax Ct. LEXIS 208;
May 6, 1949, Promulgated
Decisions will be entered for the respondent.
Statute of Limitations -- Request for Prompt Assessment -- Section 275 (b). -- A letter asking for an early determination of income tax liability held not a request within section 275 (b) limiting the assessment period for income, excess profits, and declared…
2Cases cited1 opinion
- Kohlhase v. CommissionerUnited States Tax Court · 1949