Parish-Watson Co. v. Anderson

(after stating tbe facts as above). Computing the limitation period as extended by agreement for one year from tbe filing date of tbe tentative return — White, Collector, v. Hood Rubber Co. (C. C. A. 1st, June 25, 1929) 33 F. (2d) 739; Brandon Corp. v. Jones, Collector, (D. C. E. D. S. C., March 30, 1929) 33 F.(2d) 969; opinion of Gilbert, J., in Rasmussen v. Brownfield-Canty Carpet Co., 31 F.(2d) 89 (C. C. A. 9th) — it is apparent that within tbe extended period which by agreement of tbe parties was to expire March 14,1925, notice of deficiency was given to tbe taxpayer pursuant to tbe act…