Central Paper Co. v. Commissioner
United States Tax Court
Held, additional deficiencies claimed by respondent in an amended answer filed by him in a section 722 proceeding are barred by the statute of limitations. F. W. Poe Manufacturing Co., 25 T.C. 691, affirmed on another ground 245 Fed. (2d) 8; Commissioner v. S. Frieder & Sons Co., 247 Fed. (2d) 834, affirming a Memorandum Opinion of this Court [15 TCM 485; T.C. Memo. 1956-93]; and H. Fendrich, Inc., 25 T.C. 262, reversed 242 Fed. (2d) 803, followed.
1Opinion of the Court
Central Paper Company, Incorporated v. Commissioner.
Central Paper Co. v. Commissioner
Docket No. 31651.
United States Tax Court
T.C. Memo 1958-48; 1958 Tax Ct. Memo LEXIS 178; 17 T.C.M. (CCH) 246; T.C.M. (RIA) 58048;
March 31, 1958
Held, additional deficiencies claimed by respondent in an amended answer filed by him in a section 722 proceeding are barred by the statute of limitations. F. W. Poe Manufacturing Co., 25 T.C. 691, affirmed on another ground 245 Fed. (2d) 8; Commissioner v. S. Frieder & Sons Co., 247 Fed. (2d) 834, affirming a Memorandum Opinion of this Court [15 TCM 485; T.C. Memo.…
2Cases cited2 opinions
- H. Fendrich, Inc. v. CommissionerUnited States Tax Court · 1955
- F. W. Poe Mfg. Co. v. CommissionerUnited States Tax Court · 1956