Legal Opinion
House v. Commissioner
Court of Appeals for the Second Circuit
Decided June 13, 1938No. 325PublishedCited by 5 opinions
1Opinion of the Court
CHASE, Circuit Judge.
The principal issue presented by this petition is whether a waiver relied upon by the government is valid. If the waiver is invalid the time within which the tax involved could lawfully be assessed expired before an assessment was made and there is no deficiency.
There was credible evidence before the Board from which it made the following findings:
“Petitioner, a resident of New York, New York, filed his income tax return for 1931 on June 15, 1932, showing a loss of $4,547.70. Under date of June 12, 1934, he signed in triplicate a ‘Consent Fixing Pc-*517riod of limitation upon…
2Cases cited6 opinions
- Stange v. United StatesSupreme Court of the United States · 1931
- Greylock Mills v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- McCarthy Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
- United Thacker Coal Co. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1931
- Fleitmann v. BurnetCourt of Appeals for the D.C. Circuit · 1933
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Jack M. Lesser v. United StatesCourt of Appeals for the Second Circuit · 1966
- Findlay v. CommissionerUnited States Tax Court · 1962
- Girard v. GillDistrict Court, M.D. North Carolina · 1956
- Findlay v. CommissionerUnited States Tax Court · 1962
- Jack M. Lesser v. United StatesCourt of Appeals for the Second Circuit · 1966