Farmers Coop. Co. v. Commissioner
United States Board of Tax Appeals
Held, that at the date of the deficiency notice the statute of limitations had run against the assessment and collection of any additional taxes. Fred T. Ley & Co.,9 B.T.A. 749.
1Opinion of the Court
FARMERS CO-OPERATIVE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Farmers Coop. Co. v. Commissioner
Docket No. 16342.
United States Board of Tax Appeals
13 B.T.A. 1080; 1928 BTA LEXIS 3107;
October 17, 1928, Promulgated
Held, that at the date of the deficiency notice the statute of limitations had run against the assessment and collection of any additional taxes. Fred T. Ley & Co.,9 B.T.A. 749.
Charles H. Preston, C.P.A., for the petitioner.
A. H. Fast, Esq., for the respondent.
LANSDON
The respondent asserts a deficiency in income and profits tax for the fiscal year ended April…
2Cases cited3 opinions
- Fred T. Ley & Co. v. CommissionerUnited States Board of Tax Appeals · 1927
- Farmers Coop. Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- Farmers Co-operative Co. v. CommissionerUnited States Board of Tax Appeals · 1928