Edwin J. Schoettle Co. v. Commissioner
United States Board of Tax Appeals
The bond filed by the petitioner in connection with a claim in abatement does not operate to extend the statutory period of limitations for the assessment and collection of taxes. C. B. Shaffer,12 B.T.A. 298, and Gulf States Steel Co.,12 B.T.A. 1244, followed.
1Opinion of the Court
EDWIN J. SCHOETTLE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Edwin J. Schoettle Co. v. Commissioner
Docket No. 1941.
United States Board of Tax Appeals
13 B.T.A. 950; 1928 BTA LEXIS 3125;
October 12, 1928, Promulgated
The bond filed by the petitioner in connection with a claim in abatement does not operate to extend the statutory period of limitations for the assessment and collection of taxes. C. B. Shaffer,12 B.T.A. 298, and Gulf States Steel Co.,12 B.T.A. 1244, followed.
Victor H. Blanc, Esq., for the petitioner.
J. A. O'Callaghan, Esq., for the respondent.
ARUNDELL
The…
2Cases cited2 opinions
- Shaffer v. CommissionerUnited States Board of Tax Appeals · 1928
- Edwin J. Schoettle Co. v. CommissionerUnited States Board of Tax Appeals · 1928