Fleitmann v. Burnet

GRONER, Associate Justice.

The appeal in this case involves income taxes for the year 1918 and is taken from a decision of the Board of Tax Appeals. The questions involved arePirst, whether a waiver is valid where the commissioner has consented to the waiver but his name is not affixed thereto by him personally or by someone expressly authorized by him to sign his name; and, second, whether section 278 (e) of the Revenue Act of 1924 (43 Stat. 299, 26 USCA § 1062 note) renders invalid waivers executed after the enactment of that act with respect to taxes, the assessment and collection of which…