Hoffmann v. Commissioner

Board of Tax Appeals

Hoffmann v. Commissioner

14 B.T.A. 1364, 1929 BTA LEXIS 2946

CourtUnited States Board of Tax Appeals

DecidedJanuary 17, 1929

DocketDocket No. 11922.

StatusPublished

Cited by1 cases

This text of 14 B.T.A. 1364 (Hoffmann 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

Hoffmann v. Commissioner, 14 B.T.A. 1364, 1929 BTA LEXIS 2946 (bta 1929).

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Opinion

[1367]*1367OPINION.

Teussell :

The facts and circumstances involved in both of the taxable years here in controversy and the claims of this petitioner are identical with those set forth in the case of Albertina Baur v. Commissioner, 14 B. T. A. 938, and under authority of that decision we hold that the assessment of the deficiencies for the fiscal years ending January 31, 1919 and 1920, is not barred by the statute of limitations.

Judgment will be entered for the respondent.

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[1367]*1367OPINION.

Teussell :

The facts and circumstances involved in both of the taxable years here in controversy and the claims of this petitioner are identical with those set forth in the case of Albertina Baur v. Commissioner, 14 B. T. A. 938, and under authority of that decision we hold that the assessment of the deficiencies for the fiscal years ending January 31, 1919 and 1920, is not barred by the statute of limitations.

Judgment will be entered for the respondent.

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14 B.T.A. 1364, 1929 BTA LEXIS 2946, Counsel Stack Legal Research, https://law.counselstack.com/opinion/hoffmann-v-commissioner-bta-1929.

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