Gillespie v. Commissioner
United States Board of Tax Appeals
1. Where the period for collection of additional taxes for 1917 and 1918 which were assessed in 1922 expired while the Revenue Act of 1926 was in effect, and waivers further extending the time for collection were executed after the enactment of the Revenue Act of 1928 and before January 1, 1929, it is held that the effect of such waivers under section 506 of the Revenue Act of 1928 is to remove the bar laid down by the Revenue Act of 1926 and permit subsequent collection. 2.…
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1. Where the period for collection of additional taxes for 1917 and 1918 which were assessed in 1922 expired while the Revenue Act of 1926 was in effect, and waivers further extending the time for collection were executed after the enactment of the Revenue Act of 1928 and before January 1, 1929, it is held that the effect of such waivers under section 506 of the Revenue Act of 1928 is to remove the bar laid down by the Revenue Act of 1926 and permit subsequent collection. 2. Where taxes were assessed before June 2, 1924, claims in abatement filed, collection stayed, and payment of part of the…
1Opinion of the Court
*1078OPINION.
Aeundell :
Petitioner’s claims are (1) that the statute of limitations bars collection of the assessments for 1917 and 1918 and bars assessment and collection of the deficiencies for 1919 and 1920, and (2) that the statute had run on June 15, 1928, and that he is entitled to recover the $690,000 paid on that date. Under each of these. claims several contentions are made which, as far as they are deemed material, will be discussed as we progress with this opinion. We will consider first the limitations questions for the several years in the same order as set out in the findings of fact.
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2Cases cited24 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Campbell v. HoltSupreme Court of the United States · 1885
- Smith v. AyerSupreme Court of the United States · 1880
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Davis v. MillsSupreme Court of the United States · 1904
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3Cited by9 opinions
- Cary v. CommissionerUnited States Tax Court · 1967
- Schenk v. CommissionerUnited States Tax Court · 1976
- Albert Lea Packing Co. v. CommissionerUnited States Board of Tax Appeals · 1931
- Bateman v. CommissionerUnited States Board of Tax Appeals · 1936
- Cannon v. CommissionerUnited States Tax Court · 1990
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