Hoffmann v. Commissioner

Board of Tax Appeals

Hoffmann v. Commissioner

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

United States Board of Tax Appeals·Decided January 17, 1929·No. Docket No. 11922.·Published·Cited by 1 cases

Opinion

[1367] OPINION.

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.

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

[1367] OPINION.

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.

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

Pincite

14 B.T.A. 1364 (Hoffmann v. Commissioner) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

Related