Farmers Coop. Co. v. Commissioner

13 B.T.A. 1080, 1928 BTA LEXIS 3107
CourtUnited States Board of Tax Appeals
DecidedOctober 17, 1928
DocketDocket No. 16342.
StatusPublished
Cited by2 cases

This text of 13 B.T.A. 1080 (Farmers Coop. 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 Coop. Co. v. Commissioner, 13 B.T.A. 1080, 1928 BTA LEXIS 3107 (bta 1928).

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.

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Related

Myles Salt Co. v. Commissioner
18 B.T.A. 742 (Board of Tax Appeals, 1930)
Farmers Coop. Co. v. Commissioner
13 B.T.A. 1080 (Board of Tax Appeals, 1928)

Cite This Page — Counsel Stack

Bluebook (online)
13 B.T.A. 1080, 1928 BTA LEXIS 3107, Counsel Stack Legal Research, https://law.counselstack.com/opinion/farmers-coop-co-v-commissioner-bta-1928.