Gillespie v. Commissioner
United States Board of Tax Appeals
1. Where the period for collection of additional taxes for 1917 and 1918 which were assessed in 1922 expired while the Revenue Act of 1926 was in effect, and waivers further extending the time for collection were executed after the enactment of the Revenue Act of 1928 and before January 1, 1929, it is held that the effect of such waivers under section 506 of the Revenue Act of 1928 is to remove the bar laid down by the Revenue Act of 1926 and permit subsequent collection. 2.…
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1. Where the period for collection of additional taxes for 1917 and 1918 which were assessed in 1922 expired while the Revenue Act of 1926 was in effect, and waivers further extending the time for collection were executed after the enactment of the Revenue Act of 1928 and before January 1, 1929, it is held that the effect of such waivers under section 506 of the Revenue Act of 1928 is to remove the bar laid down by the Revenue Act of 1926 and permit subsequent collection. 2. Where taxes were assessed before June 2, 1924, claims in abatement filed, collection stayed, and payment of part of the…
1Opinion of the Court
F. A. GILLESPIE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Gillespie v. Commissioner
Docket Nos. 18993, 19832, 19833, 30639.
United States Board of Tax Appeals
20 B.T.A. 1068; 1930 BTA LEXIS 1972;
September 30, 1930, Promulgated
1. Where the period for collection of additional taxes for 1917 and 1918 which were assessed in 1922 expired while the Revenue Act of 1926 was in effect, and waivers further extending the time for collection were executed after the enactment of the Revenue Act of 1928 and before January 1, 1929, it is held that the effect of such waivers under section 506…
2Cases cited31 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Campbell v. HoltSupreme Court of the United States · 1885
- Smith v. AyerSupreme Court of the United States · 1880
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Davis v. MillsSupreme Court of the United States · 1904
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