Carnation Milk Products Co. v. Commissioner

Board of Tax Appeals

Carnation Milk Products Co. v. Commissioner

9 B.T.A. 95, 1927 BTA LEXIS 2672

CourtUnited States Board of Tax Appeals

DecidedNovember 14, 1927

DocketDocket Nos. 19789, 22495.

StatusPublished

Cited by1 cases

This text of 9 B.T.A. 95 (Carnation Milk Products Co. v. Commissioner) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Carnation Milk Products Co. v. Commissioner, 9 B.T.A. 95, 1927 BTA LEXIS 2672 (bta 1927).

Pincite

Opinion

[96]*96OPINION.

Love:

The petitioner contends that the waiver delivered to the Commissioner on October 19, 1925, was ineffective and that the Commissioner is therefore barred from assessing and collecting additional taxes alleged to be due for the year 1919.

The issue presented by the motions in these proceedings is concluded by the decision of the Board in Joy Floral Go. v. Oommis-sioner, 7 B. T. A. 800, and upon authority of that decision the petitioner’s motion for judgment on the pleadings must be denied.

Order will he entered denying the motion for judgment of no deficiency, and restoring the proceeding to the calendar for hearing in due course upon the merits.

Considered by Trttssell, Smith, and Littleton.

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