Trustees for Ohio & Big Sandy Coal Co. v. Commissioner
United States Board of Tax Appeals
1. Written consents extending the statute of limitation for assessment and collection of income and profits tax executed by the petitioners, filed with the Commissioner of Internal Revenue and signed "D. H. Blair, Commissioner," are not rendered void by a mere showing that the Commissioner did not personally sign his name thereto. 2. It is held upon consideration of the provisions of the several written consents extending the statute of limitation for assessment and…
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1. Written consents extending the statute of limitation for assessment and collection of income and profits tax executed by the petitioners, filed with the Commissioner of Internal Revenue and signed "D. H. Blair, Commissioner," are not rendered void by a mere showing that the Commissioner did not personally sign his name thereto. 2. It is held upon consideration of the provisions of the several written consents extending the statute of limitation for assessment and collection of a tax that the period specified therein had not expired at the date of the mailing of the deficiency notice upon…
1Opinion of the Court
*625OPINION.
Littleton:
Sections 322 and 323 of the TJ. S. Revised Statutes, section 1301(a) of the Revenue Act of 1918, and section 1 of the Urgent Deficiency Appropriation Act, October 6, 1911, 40 Stat. 348, provide for the appointment of deputy commissioners and an assistant to the Commissioner of Internal Revenue. These provide that the deputy commissioner shall act as Commissioner of Internal Revenue in case of the absence of that officer. Like duties were prescribed for the assistant to the Commissioner. Section 1 of the Act of October 6, 1917, 40 Stat. 348, provides that—
The Commissioner of…
2Cases cited15 opinions
- Wilcox v. JacksonSupreme Court of the United States · 1839
- Bank of United States v. DandridgeSupreme Court of the United States · 1827
- Callaghan v. MyersSupreme Court of the United States · 1888
- Keyser v. HitzSupreme Court of the United States · 1890
- Realty Holding Co. v. DonaldsonSupreme Court of the United States · 1925
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3Cited by1 opinion
- Anderson v. United StatesUnited States Court of Claims · 1936