Legal Opinion
Farmers Elevator Co. v. Commissioner
United States Board of Tax Appeals
Decided October 17, 1928No. Docket No. 13424PublishedCited by 1 opinion
Held, that at the date of the deficiency notice the statute of limitations had run against the assessment and collection of any additional taxes. Fred T. Ley & Co.,9 B.T.A. 749.
1Opinion of the Court
*1080OPINION.
Lansdon:
The stipulation here establishes a state of facts on all fours with the record in the proceeding of Fred T. Ley & Co., 9 B. T. A. 749, and that of M. Brown & Co., 9 B. T. A. 753. On the authority of our decisions in such proceedings we hold that in this proceeding the statute of limitations had run at February 2, 1926.
Decision, will be entered for the petitioner.
2Cited by1 opinion
- Farmers Elevator Co. v. CommissionerUnited States Board of Tax Appeals · 1928