Art Metal Works v. Commissioner
United States Board of Tax Appeals
Where an assessment was made in 1921, within the five-year period of limitation provided by section 250(d) of the Act of 1921, and the Revenue Act of 1924 was enacted prior to the expiration of that five-year period, respondent has six years from the date of the assessment within which to begin a suit or other proceeding for the collection of such tax, under section 278(d) of the Revenue Act of 1924. Collection held not barred.
Read the full summary
Where an assessment was made in 1921, within the five-year period of limitation provided by section 250(d) of the Act of 1921, and the Revenue Act of 1924 was enacted prior to the expiration of that five-year period, respondent has six years from the date of the assessment within which to begin a suit or other proceeding for the collection of such tax, under section 278(d) of the Revenue Act of 1924. Collection held not barred. Reliance Manufacturing Co.,7 B.T.A. 583, overruled.
1Opinion of the Court
*492OPINION.
Siepkin :
It is not necessary to decide in this case whether “ the return ” which starts the running of the statute of limitations, is the return filed June 16, 1919, or that filed November 7, 1919. The same questions arise regardless of the date, and both parties having considered a choice immaterial, we shall consider the June 16, 1919, return as “ the return.”
Petitioner contends that by section 250 (d) of the Eevenue Act of 1921, collection of this tax was barred on June 16, 1924, and that the passage of the Eevenue Act of 1924 before collection was barred did not make that Act…
2Cases cited3 opinions
- Ogden v. SaundersSupreme Court of the United States · 1827
- Bank of Columbia v. OkelySupreme Court of the United States · 1819
- Campbell v. HoltSupreme Court of the United States · 1885
3Cited by10 opinions
- Art Metal Works v. CommissionerUnited States Board of Tax Appeals · 1927
- City Baking Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- Fidelity Title & Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- Gulf States Steel Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- Hodges v. CommissionerUnited States Board of Tax Appeals · 1928
5 more not listed; retrieve them via the Exa API.