Cem Sec. Corp. v. Commissioner
United States Board of Tax Appeals
Return filed by petitioner which included the results of operations of its predecessor within the year without showing separately petitioner's income, deductions, and credits, does not comply with the statutory requirements regarding returns and is insufficient to put the statute of limitations in motion.
1Opinion of the Court
THE CEM SECURITIES CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Cem Sec. Corp. v. Commissioner
Docket No. 65650.
United States Board of Tax Appeals
28 B.T.A. 102; 1933 BTA LEXIS 1182;
May 16, 1933, Promulgated
Return filed by petitioner which included the results of operations of its predecessor within the year without showing separately petitioner's income, deductions, and credits, does not comply with the statutory requirements regarding returns and is insufficient to put the statute of limitations in motion.
J. Marvin Haynes, Esq., for the petitioner.
F. L. Van…
2Cases cited1 opinion
- Cem Sec. Corp. v. CommissionerUnited States Board of Tax Appeals · 1933