Estate of Williams v. Commissioner
United States Tax Court
1. Certain consents or waivers of the statute of limitations filed on behalf of J. B. and Rosa Williams held to be valid. [1939 Code Sec. 275(c) - changed in 1954 Code Sec. 6501(e)] 2. The five-year statute of limitations provided in Section 275(c), IRC of 1939, held applicable to the taxable year 1943.
1Opinion of the Court
Estate of J. B. Williams, Deceased, Tommy J. Williams and Charles J. Williams, Administrators, and Rosa Williams v. Commissioner.
Estate of Williams v. Commissioner
Docket No. 27414.
United States Tax Court
T.C. Memo 1955-321; 1955 Tax Ct. Memo LEXIS 16; 14 T.C.M. (CCH) 1254; T.C.M. (RIA) 55321;
December 8, 1955
1. Certain consents or waivers of the statute of limitations filed on behalf of J. B. and Rosa Williams held to be valid.
[1939 Code Sec. 275(c) - changed in 1954 Code Sec. 6501(e)]
2. The five-year statute of limitations provided in Section 275(c), IRC of 1939, held applicable to the taxable…
2Cases cited6 opinions
- Hurley v. CommissionerUnited States Tax Court · 1954
- Leas v. CommissionerUnited States Tax Court · 1955
- Tunningley v. CommissionerUnited States Tax Court · 1954
- State Ex Rel. Owens v. ChaplinSupreme Court of North Carolina · 1948
- Concrete Engineering Co. v. CommissionerUnited States Board of Tax Appeals · 1930
1 more not listed; retrieve them via the Exa API.