Farmers Co-operative Co. v. Commissioner

Board of Tax Appeals

Farmers Co-operative Co. v. Commissioner

13 B.T.A. 1080

CourtUnited States Board of Tax Appeals

DecidedOctober 17, 1928

DocketDocket No. 16342

StatusPublished

Cited by1 cases

This text of 13 B.T.A. 1080 (Farmers Co-operative 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.

Bluebook

Farmers Co-operative Co. v. Commissioner, 13 B.T.A. 1080 (bta 1928).

Pincite

Opinion

[1081]*1081OPINION.

Lansdon:

The evidence in this proceeding establishes a state of facts on all fours with the records of the proceedings of Fred T. Ley & Co., 9 B. T. A. 749; M. Brown & Co., 9 B. T. A. 753; and Farmers Elevator Co., 13 B. T. A. 1079. On the authority of our decisions in the proceedings cited, we hold that in this proceeding the statute of limitations had run against the proposed deficiency at March 26, 1926.

Decision will be entered for the petitioner.

Free access — add to your briefcase to read the full text and ask questions with AI

[1081]*1081OPINION.

Lansdon:

The evidence in this proceeding establishes a state of facts on all fours with the records of the proceedings of Fred T. Ley & Co., 9 B. T. A. 749; M. Brown & Co., 9 B. T. A. 753; and Farmers Elevator Co., 13 B. T. A. 1079. On the authority of our decisions in the proceedings cited, we hold that in this proceeding the statute of limitations had run against the proposed deficiency at March 26, 1926.

Decision will be entered for the petitioner.

Cite This Page — Counsel Stack

Bluebook (online)

13 B.T.A. 1080, Counsel Stack Legal Research, https://law.counselstack.com/opinion/farmers-co-operative-co-v-commissioner-bta-1928.

Opinion

Related

Cite This Page — Counsel Stack