Enameled Metals Co. v. Commissioner

ENAMELED METALS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Enameled Metals Co. v. Commissioner

Docket No. 19011.

United States Board of Tax Appeals

25 B.T.A. 186; 1932 BTA LEXIS 1566;

January 14, 1932, Promulgated

S. Leo Ruslander, Esq., for the petitioner.

P. S. Crewe, Esq., for the respondent.

GOODRICH

The Commissioner determined a deficiency in income and profits taxes for the year 1918 in the amount of $66,920.09, which was asserted as a jeopardy assessment. Against this assessment petitioner filed a claim in abatement, without bond, which was allowed in the amount of…