Farmers Feed Co. v. Commissioner
United States Board of Tax Appeals
1. Statute of Limitations. - held, that where, on the pleadings, a prima facie showing is made that collection of a deficiency is barred by the statute of limitations provided in section 250(d) of the Revenue Act of 1921, the burden of pleading and proving any existing exception which would remove the case from the operation of the statute is on the respondent. 2. Id. - It appearing from the pleadings that the statute of limitations has run against the collection of the…
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1. Statute of Limitations. - held, that where, on the pleadings, a prima facie showing is made that collection of a deficiency is barred by the statute of limitations provided in section 250(d) of the Revenue Act of 1921, the burden of pleading and proving any existing exception which would remove the case from the operation of the statute is on the respondent. 2. Id. - It appearing from the pleadings that the statute of limitations has run against the collection of the deficiency for 1917, and respondent having failed to show that any of the exceptions to the statutory period are applicable,…
1Opinion of the Court
*1072OPINION.
Abundell:
To the proposed deficiencies the petitioner has interposed the bar of the statute of limitations. For the fiscal year 1917 the tax has been assessed and jurisdiction arises on the rejection in part of an abatement claim. For the fiscal years 1918, 1919, and 1920, the Commissioner has determined deficiencies from the notice of which this proceeding was brought. For the reasons which will hereafter appear, the proposed deficiency for the year 1917 will be treated separately from those for the later years.
In determining the question raised as it applies to the fiscal year 1917,…
2Cases cited8 opinions
- Piatt v. VattierSupreme Court of the United States · 1835
- Zane v. ZaneSupreme Court of Kansas · 1869
- Young v. WhittenhallSupreme Court of Kansas · 1875
- McMillan v. CheeneySupreme Court of Minnesota · 1883
- Crissey v. MorrillCourt of Appeals for the Eighth Circuit · 1903
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3Cited by48 opinions
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- United States v. Gordon C. Borchardt, Charles Oran MensikCourt of Appeals for the Seventh Circuit · 1972
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- Langworthy v. CommissionerUnited States Tax Court · 1998
- Miller v. CommissionerUnited States Tax Court · 1989
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