Legal Opinion
Commissioner v. Wilson
Court of Appeals for the Tenth Circuit
Decided August 24, 1932No. 611PublishedCited by 12 opinions
1Opinion of the Court
McDERMOTT, Circuit Judge.
On April 3,1923, respondent filed her income tax return for 1922. On June 4, 1927, the Commissioner mailed a notice asserting a deficiency of $2,969.76. Respondent petitioned the Board of Tax Appeals for a re-determination on the single ground that the proposed assessment was barred by the applicable statute of limitations. The Board sustained her contention, two members dissenting. 23 B. T. A. 644. The Commissioner appeals.
Section 277 (a) (2) of the Revenue Act of 1926, 44 Stat. 58, 26 USCA § 1057 (a) (2), provides that income taxes imposed by the act of 1921 shall…
2Cases cited14 opinions
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- United States v. Missouri Pacific RailroadSupreme Court of the United States · 1929
- United States v. KatzSupreme Court of the United States · 1926
- Fleischmann Construction Co. v. United States Ex Rel. ForsbergSupreme Court of the United States · 1926
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
9 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Osbourne v. United StatesCourt of Appeals for the Second Circuit · 1947
- United States v. HavnerCourt of Appeals for the Eighth Circuit · 1939
- Harry H. Hector v. United StatesCourt of Appeals for the Fifth Circuit · 1958
- Anaconda Co. v. Department of RevenueMontana Supreme Court · 1978
- Berry v. WestoverDistrict Court, S.D. California · 1947
7 more not listed; retrieve them via the Exa API.