United States v. Wigmore

HARRISON, Judge.

In this action the government seeks to recover income taxes for the years 1933 and 1940, from the estate of Olive Wills Wigmore. The administrator with will annexed admits the liability of the estate for the year 1940 but alleges that the recovery for the year 1933 is barred by the statute of limitations. The government contends that while the income tax was not assessed until 1936, the taxpayer, Olive Wills Wigmore, had executed a waiver the pertinent part of which is as follows:

“Consent Fixing Period of Limitations Upon Assessment of Income and Profit Tax.

“Cleveland, Ohio,…