Warner Collieries Co. of Delaware v. Commissioner

*1052OPINION.

Van Fossan:

The first issue relates to the statute of limitations. The petitioner asserts that the waivers of April 25, 1924, April 7, 1925, December 7, 1925, and October 29, 1926, executed on behalf of The Crawford Hill Coal Company were not valid. But as a condition precedent to the question of validity of the waivers we must determine whether or not such an income-tax return was made by The Crawford Hill Coal Company as started the tolling of the statute.

The respondent contends that the consolidated return filed by “ The Crawford Hill Coal Co., consolidated with The Crabapple Coal…