Wray v. Commissioner

*96OIUNION.

VAN Fossast:

In his brief the petitioner’s counsel does not discuss the first two allegations of error, but does not abandon them. The United States Supreme Court in Phillips v. Commissioner of Internal Revenue, 283 U. S. 589, affirming 15 B. T. A. 1218, held that section 280 of the Revenue Act of 1926 is not unconstitutional. We perceive nothing in the facts indicating that the statute of limitations barred the assessment or collection of the proposed deficiency against the petitioner.

There remains for our consideration, therefore, the sole issue of whether or not the respondent has…