Denholm & McKay Co. v. Commissioner
United States Board of Tax Appeals
Held, an amended petition raising a new issue, filed more than three years after the payment of the tax, does not relate back to the time of filing of the original petition for the purpose of applying section 322(d) of the Revenue Act of 1934, as amended by section 809(a) of the Revenue Act of 1938. Commissioner v. Rieck, 104 Fed.(2d) 294, and Commissioner v. Dallas, 110 Fed.(2d) 743, followed.
1Opinion of the Court
DENHOLM AND MCKAY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Denholm & McKay Co. v. Commissioner
Docket No. 89606.
United States Board of Tax Appeals
41 B.T.A. 986; 1940 BTA LEXIS 1113;
April 30, 1940, Promulgated
Held, an amended petition raising a new issue, filed more than three years after the payment of the tax, does not relate back to the time of filing of the original petition for the purpose of applying section 322(d) of the Revenue Act of 1934, as amended by section 809(a) of the Revenue Act of 1938. Commissioner v. Rieck, 104 Fed.(2d) 294, and Commissioner v.…
2Cases cited1 opinion
- Denholm & McKay Co. v. CommissionerUnited States Board of Tax Appeals · 1940