Appeal of Gooding

Board of Tax Appeals

Appeal of Gooding

4 B.T.A. 388

United States Board of Tax Appeals·Decided July 26, 1926·No. Docket No. 3263·Published·Cited by 1 cases

Opinion

OPINION.'

Aeundell:

The facts in this appeal are substantially identical with the facts set forth in the Appeal of Mrs. D. Sydney Smith, this day decided, ante, 385. For the reasons set forth in the Smith [389] appeal we are of the opinion that the statute of limitations has run in this case and that the Commissioner is without authority to assess the proposed deficiency.

Judgment for the 'petitioner.

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OPINION.'

Aeundell:

The facts in this appeal are substantially identical with the facts set forth in the Appeal of Mrs. D. Sydney Smith, this day decided, ante, 385. For the reasons set forth in the Smith [389] appeal we are of the opinion that the statute of limitations has run in this case and that the Commissioner is without authority to assess the proposed deficiency.

Judgment for the 'petitioner.

Appeal of Gooding, 4 B.T.A. 388 (bta 1926).

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Opinion

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