Columbian Carbon Co. v. United States

LITTLETON, Judge.

The sixty-day deficiency notices from which plaintiffs had a right to institute a proceeding before the United States Board of Tax Appeals were mailed December 21, 1927, and the sixty-day period for taking the case to the Board expired February 19, 1928. No proceeding was instituted before the Board, but on February 7, 1928, plaintiffs signed and filed with the Commissioner’s office a waiver of their right to take the ease before the Board of Tax Appeals. This waiver was made subject to the approval by the Commissioner of certain adjustments agreed upon between plaintiffs and…