United States Refractories Corp. v. Commissioner
United States Board of Tax Appeals
Held, that a waiver executed by the taxpayer and Commissioner on December 30, 1927, after expiration of the statutory period for collection was ineffective to revive and extend such period, since section 1106 of the Revenue Act of 1926, then in effect, exinguished the liability.
1Opinion of the Court
*875OPINION.
Trammell:
The respondent determined deficiencies for the years 1920,1921, 1923 and 1924, but at the hearing the parties filed a stipulation (1) that there is no deficiency for the year 1921, (2) that there has been an overpayment in tax of $1,137.83 for the year 1923, and (3) that there is a deficiency of $2,058.11 for 1924. Judgment will be entered accordingly. This leaves for redetermination here only the deficiency for the year Í920, in respect to which year the parties have stipulated that the correct tax liability is $28,506.20.
The petitioner filed its tax return for 1920 on March…
2Cases cited2 opinions
- Hannay v. EveSupreme Court of the United States · 1806
- Puckett v. . AlexanderSupreme Court of North Carolina · 1889
3Cited by9 opinions
- Cary v. CommissionerUnited States Tax Court · 1967
- Sneed v. CommissionerUnited States Board of Tax Appeals · 1934
- Pierce Oil Corp. v. CommissionerUnited States Board of Tax Appeals · 1934
- Cary v. CommissionerUnited States Tax Court · 1967
- Knight-Campbell Music Co. v. CommissionerUnited States Board of Tax Appeals · 1931
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