Farmers Coop. Co. v. Commissioner
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.
Opinion
[1081]*1081OPINION.
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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Cite This Page — Counsel Stack
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.