Farmers Elevator Co. v. Commissioner
This text of 13 B.T.A. 1079 (Farmers Elevator 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
[1080]*1080OPINION.
The stipulation here establishes a state of facts on all fours with the record in the proceeding of Fred T. Ley & Co., 9 B. T. A. 749, and that of M. Brown & Co., 9 B. T. A. 753. On the authority of our decisions in such proceedings we hold that in this proceeding the statute of limitations had run at February 2, 1926.
Decision, will be entered for the petitioner.
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13 B.T.A. 1079, Counsel Stack Legal Research, https://law.counselstack.com/opinion/farmers-elevator-co-v-commissioner-bta-1928.