Carnation Milk Products Co. v. Commissioner

OPINION.

Steknhagen :

After the denial by the Board of petitioner’s motion for judgment in Carnation Milk Products Co., 9 B. T. A. 95, the petitioner herein, being a Delaware corporation, filed a uew motion for judg;ment, because the legal effect of several more recent decisions of the Board was said to afford entirely new support for holding the deficiency to be barred by the statute of limitations and hence to justify a new motion on that ground. This motion was, at petitioner’s request, set down for hearing and no objection to the hearing *557or consideration of the new motion was made by…