Legal Opinion
Chicago Railway Equipment Co. v. Commissioner
Court of Appeals for the Seventh Circuit
Decided March 27, 1930No. Nos. 4225, 4226PublishedCited by 2 opinions
1Opinion of the Court
PAGE, Circuit Judge.
No. 4225. In Chicago Ry. Equipment Co. v. Blair, 20 F.(2d) 10, where most of the facts appear, we reversed the order of the Board of Tax Appeals (Appeal of Chicago Ry. Equipment Co., 4 B. T. A. 452), which, sustained assessments of additional taxes for the years 1917, 1918, and 1919.
On the second hearing, the Statute of Limitations was pleaded, new evidence was taken, an order sustaining the assessments entered, and petitioner again asks for a reversal.
That the assessments for the years 1917' and 1918 were made after the statute had run,, unless saved by waivers, is…
2Cases cited3 opinions
- Chicago Ry. Equipment Co. v. BlairCourt of Appeals for the Seventh Circuit · 1927
- Pictorial Printing Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1930
- Insley Mfg. Co. v. ThurmanCourt of Appeals for the Seventh Circuit · 1929
3Cited by2 opinions
- Panther Rubber Mfg. Co. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1930
- Commissioner v. Northern Coal Co.Court of Appeals for the First Circuit · 1933