Glenshaw Glass Co. v. Commissioner
United States Tax Court
Upon the facts as stipulated, held, the execution by both the Commissioner and the taxpayer of a consent fixing the period of limitation upon assessment of income and profits tax pursuant to section 276 (b), I. R. C. 1939, was not within 3 years from the time the taxpayer's return was filed where the last day for execution fell on a Sunday and the consent was not executed until the following day. General Lead Batteries Co., 20 T. C. 685, followed.
1Opinion of the Court
Glenshaw Glass Company, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent
Glenshaw Glass Co. v. Commissioner
Docket No. 36536
United States Tax Court
25 T.C. 1178; 1956 U.S. Tax Ct. LEXIS 249;
March 9, 1956, Filed
Upon the facts as stipulated, held, the execution by both the Commissioner and the taxpayer of a consent fixing the period of limitation upon assessment of income and profits tax pursuant to section 276 (b), I. R. C. 1939, was not within 3 years from the time the taxpayer's return was filed where the last day for execution fell on a Sunday and the consent was not executed…
2Cases cited5 opinions
- McCarthy Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
- United States v. Chas. B. Peters, United States of America v. Jessie M. PetersCourt of Appeals for the Tenth Circuit · 1955
- General Lead Batteries Co. v. CommissionerUnited States Tax Court · 1953
- Glenshaw Glass Co. v. CommissionerUnited States Tax Court · 1956
- Pleasant Valley Wine Co. v. CommissionerUnited States Tax Court · 1950