Fleitmann v. Burnet

GRONER, Associate Justice.

The appeal in this ease involves income taxes for the year 1918 in the amount of $23,-945.57, of which $3,895.67 have been paid, and is taken from the decision of the Board of Tax Appeals.

The board found the facts substantially as follows: On February 7, 1924, the commissioner notified the taxpayer that he proposed to assess $42,702.50 additional tax for 1918. He asked for a waiver of the statute of limi- ' tations as a condition of not making this as-*179sessineat. The taxpayer protested the assessment and sent in a waiver dated February 18, 1924, extending the period…