Gooding v. Commissioner

Board of Tax Appeals

Gooding v. Commissioner

4 B.T.A. 388, 1926 BTA LEXIS 2297

CourtUnited States Board of Tax Appeals

DecidedJuly 26, 1926

DocketDocket No. 3263.

StatusPublished

This text of 4 B.T.A. 388 (Gooding 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

Gooding v. Commissioner, 4 B.T.A. 388, 1926 BTA LEXIS 2297 (bta 1926).

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Opinion

OPINION.'

Aeundell:

The facts in this appeal are substantially identical with the facts set forth in the Appeal of Mrs. D. Sydney Smith, this day decided, ante, 385. For the reasons set forth in the Smith [389]*389appeal we are of the opinion that the statute of limitations has run in this case and that the Commissioner is without authority to assess the proposed deficiency.

Judgment for the 'petitioner.

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OPINION.'

Aeundell:

The facts in this appeal are substantially identical with the facts set forth in the Appeal of Mrs. D. Sydney Smith, this day decided, ante, 385. For the reasons set forth in the Smith [389]*389appeal we are of the opinion that the statute of limitations has run in this case and that the Commissioner is without authority to assess the proposed deficiency.

Judgment for the 'petitioner.

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4 B.T.A. 388, 1926 BTA LEXIS 2297, Counsel Stack Legal Research, https://law.counselstack.com/opinion/gooding-v-commissioner-bta-1926.

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