Knight-Campbell Music Co. v. Commissioner
United States Board of Tax Appeals
1. A waiver entered into between the parties after the period of limitation had expired and subsequent to the passage of the Revenue Act of 1926 and prior to the Revenue Act of 1928, is ineffective, since section 1106 of that act extinguished both the right and the remedy.
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1. A waiver entered into between the parties after the period of limitation had expired and subsequent to the passage of the Revenue Act of 1926 and prior to the Revenue Act of 1928, is ineffective, since section 1106 of that act extinguished both the right and the remedy. Steiner Manufacturing Co.,18 B.T.A. 740; United States Refractories Corporation,23 B.T.A. 872, followed. 2. Where taxes were assessed before June 2, 1924, claims in abatement filed, collection stayed and payment of part of the amount assessed made within one year after the Revenue Act of 1928 was enacted, held, that section…
1Opinion of the Court
KNIGHT-CAMPBELL MUSIC COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Knight-Campbell Music Co. v. Commissioner
Docket Nos. 35326, 36934, 37943, 41944.
United States Board of Tax Appeals
23 B.T.A. 1234; 1931 BTA LEXIS 1747;
July 22, 1931, Promulgated
1. A waiver entered into between the parties after the period of limitation had expired and subsequent to the passage of the Revenue Act of 1926 and prior to the Revenue Act of 1928, is ineffective, since section 1106 of that act extinguished both the right and the remedy. Steiner Manufacturing Co.,18 B.T.A. 740; United States…
2Cases cited4 opinions
- Graham & Foster v. GoodcellSupreme Court of the United States · 1931
- Gillespie v. CommissionerUnited States Board of Tax Appeals · 1930
- United States Refractories Corp. v. CommissionerUnited States Board of Tax Appeals · 1931
- Knight-Campbell Music Co. v. CommissionerUnited States Board of Tax Appeals · 1931