Peerless Woolen Mills v. Commissioner
United States Board of Tax Appeals
1. The Commissioner determined a deficiency for the fiscal year ended June 30, 1919, for which year there was also outstanding an unpaid portion of the original tax which was assessed when the return was filed. In its petition, the petitioner pleaded the statute of limitations not only with respect to the deficiency, but also as to the unpaid portion of the original tax.
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1. The Commissioner determined a deficiency for the fiscal year ended June 30, 1919, for which year there was also outstanding an unpaid portion of the original tax which was assessed when the return was filed. In its petition, the petitioner pleaded the statute of limitations not only with respect to the deficiency, but also as to the unpaid portion of the original tax. Held, that the Board has jurisdiction to consider both issues raised. 2. Petitioner filed its return for the fiscal year ended June 30, 1919, on September 15, 1919. On November 10, 1924, more than five years from the date the…
1Opinion of the Court
*1125OPINION.
Littleton :
In view of the question raised as to jurisdiction and as to the running of the statute of limitations, it is necessary to determine, first, the character of the amount in controversy, namely, $58,-315.28 which was assessed as a part of the original tax of $116,630.58, but not paid and $18,658.98 which is shown by the Commissioner as a deficiency or an amount due in excess of that assessed on the original return.
The contention of the petitioner is that the deficiency determined by the Commissioner is $76,974.26 ($58,315.28 plus $18,658.98), for the reason that when the…
2Cases cited1 opinion
- William Danzer & Co. v. Gulf & Ship Island RailroadSupreme Court of the United States · 1925
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- Skaneateles Paper Co. v. CommissionerUnited States Board of Tax Appeals · 1933
- American Woolen Co. v. United StatesUnited States Court of Claims · 1937
- American Woolen Co. v. United StatesUnited States Court of Claims · 1938
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