Wisconsin Farmer Co. v. Commissioner
United States Board of Tax Appeals
Immediately prior to the taxable year petitioner was notified by state taxing authorities that it owed additional state income taxes for prior taxable years. Petitioner protested assessment of such additional taxes on the ground that a statute of limitations had run with respect to some of the years and, furthermore, contended that petitioner had paid the correct taxes for all the years in question.
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Immediately prior to the taxable year petitioner was notified by state taxing authorities that it owed additional state income taxes for prior taxable years. Petitioner protested assessment of such additional taxes on the ground that a statute of limitations had run with respect to some of the years and, furthermore, contended that petitioner had paid the correct taxes for all the years in question. In the taxable year the state legislature passed a law nullifying the effect of the statute of limitations upon which petitioner relied as a bar to the action of the state taxing authorities with…
1Opinion of the Court
WISCONSIN FARMER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Wisconsin Farmer Co. v. Commissioner
Docket No. 105917.
United States Board of Tax Appeals
46 B.T.A. 116; 1942 BTA LEXIS 906;
January 20, 1942, Promulgated
Immediately prior to the taxable year petitioner was notified by state taxing authorities that it owed additional state income taxes for prior taxable years. Petitioner protested assessment of such additional taxes on the ground that a statute of limitations had run with respect to some of the years and, furthermore, contended that petitioner had paid the…
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- United States v. One 1936 Model Ford V-8 De Luxe Coach, Commercial Credit Co.Supreme Court of the United States · 1939
- Eingartner v. Illinois Steel Co.Wisconsin Supreme Court · 1899
- State ex rel. Globe Steel Tubes Co. v. LyonsWisconsin Supreme Court · 1924
- Banking Commission v. BuchananWisconsin Supreme Court · 1938
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