Newark Morning Ledger Co. v. Commissioner
United States Board of Tax Appeals
From January 23 to May 20, 1935, the petitioner corporation was in the hands of two trustees appointed by the Chancery Court of New Jersey and the officers of the corporation were ousted from control.
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From January 23 to May 20, 1935, the petitioner corporation was in the hands of two trustees appointed by the Chancery Court of New Jersey and the officers of the corporation were ousted from control. In the early part of May 1935 one of the trustees of the corporation was requested by the respondent, through a revenue agent, to execute a waiver of the statute of limitations with respect to the assessment and collection of a deficiency in tax due fir the fiscal year ended April 30, 1935. The trustee delivered to the revenue agent, who was unaware of the trusteeship, a waiver of the statute of…
1Opinion of the Court
NEWARK MORNING LEDGER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Newark Morning Ledger Co. v. Commissioner
Docket No. 86355.
United States Board of Tax Appeals
39 B.T.A. 654; 1939 BTA LEXIS 999;
March 28, 1939, Promulgated
From January 23 to May 20, 1935, the petitioner corporation was in the hands of two trustees appointed by the Chancery Court of New Jersey and the officers of the corporation were ousted from control. In the early part of May 1935 one of the trustees of the corporation was requested by the respondent, through a revenue agent, to execute a waiver of the…
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