Morning Sun Publishing Co. v. Commissioner
United States Board of Tax Appeals
A waiver was executed by one of the trustees in dissolution of a California corporation, who was also secretary and treasurer of the trustees in dissolution. He was authorized by all his co-trustees, except one who was absent. Held, the waiver was valid to extend the time for assessment for the period agreed upon.
1Opinion of the Court
MORNING SUN PUBLISHING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Morning Sun Publishing Co. v. Commissioner
Docket No. 62196.
United States Board of Tax Appeals
31 B.T.A. 356; 1934 BTA LEXIS 1107;
October 17, 1934, Promulgated
A waiver was executed by one of the trustees in dissolution of a California corporation, who was also secretary and treasurer of the trustees in dissolution. He was authorized by all his co-trustees, except one who was absent. Held, the waiver was valid to extend the time for assessment for the period agreed upon.
Frank Mergenthaler, Esq., for the…
2Cases cited1 opinion
- Morning Sun Publishing Co. v. CommissionerUnited States Board of Tax Appeals · 1934