Gooding v. Commissioner

Board of Tax Appeals

Gooding v. Commissioner

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

United States Board of Tax Appeals·Decided July 26, 1926·No. Docket No. 3263.·Published

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] appeal 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.

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

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] appeal 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.

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

Pincite

4 B.T.A. 388 (Gooding v. Commissioner) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

Related