National Paper Products Co. v. Commissioner
United States Board of Tax Appeals
The statutory period of limitation for assessment had not run on October 10, 1928, where a return for a fiscal year ended April 30, 1925, was filed pursuant to the 1924 Act on July 15, 1925, and a return for the same period showing increased tax was filed on May 14, 1926, pursuant to the 1926 Act and T.D. 3843.
1Opinion of the Court
NATIONAL PAPER PRODUCTS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
ZELLERBACH PAPER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
National Paper Products Co. v. Commissioner
Docket Nos. 41758, 41759.
United States Board of Tax Appeals
26 B.T.A. 92; 1932 BTA LEXIS 1367;
May 17, 1932, Promulgated
The statutory period of limitation for assessment had not run on October 10, 1928, where a return for a fiscal year ended April 30, 1925, was filed pursuant to the 1924 Act on July 15, 1925, and a return for the same period showing increased tax was filed on…
2Cases cited14 opinions
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Clement Gunn v. The United States of AmericaSupreme Court of the United States · 1926
- Lorie v. CommissionerUnited States Board of Tax Appeals · 1930
- John Wanamaker Philadelphia v. CommissionerUnited States Board of Tax Appeals · 1927
- Davis Feed Co. v. CommissionerUnited States Board of Tax Appeals · 1925
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