National Casket Co. v. Commissioner
United States Board of Tax Appeals
Where the last day of the period in which the Commissioner may make an assessment falls on Sunday, an additional day in which to assess is not allowed him by the statute.
1Opinion of the Court
NATIONAL CASKET CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
National Casket Co. v. Commissioner
Docket No. 19982.
United States Board of Tax Appeals
16 B.T.A. 1141; 1929 BTA LEXIS 2440;
June 25, 1929, Promulgated
Where the last day of the period in which the Commissioner may make an assessment falls on Sunday, an additional day in which to assess is not allowed him by the statute.
Richard T. Greene, Esq., James L. Dohr, Esq., and John E. Hughes, Esq., for the petitioner.
A. H. Fast, Esq., for the respondent.
SIEFKIN
This proceeding results from the determination of a deficiency of…
2Cases cited10 opinions
- Maresca v. United StatesCourt of Appeals for the Second Circuit · 1921
- Southern California Loan Asso. v. CommissionerUnited States Board of Tax Appeals · 1926
- Johnson v. MeyersCourt of Appeals for the Eighth Circuit · 1893
- Meyer v. Hot Springs Imp. Co.Court of Appeals for the Ninth Circuit · 1909
- Siegelschiffer v. Penn Mut. Life Ins.Court of Appeals for the Second Circuit · 1917
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