Nevins v. Commissioner

12 B.T.A. 869, 1928 BTA LEXIS 3438
CourtUnited States Board of Tax Appeals
DecidedJune 27, 1928
DocketDocket No. 3350.
StatusPublished
Cited by1 cases

This text of 12 B.T.A. 869 (Nevins 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
Nevins v. Commissioner, 12 B.T.A. 869, 1928 BTA LEXIS 3438 (bta 1928).

Opinion

[870]*870OPINION.

Littleton:

Under the facts in this proceeding collection of the deficiency for 1917 is barred by the statute of limitation. Bowers v. New York & Albany Lighterage Co., 273 U. S. 346; Ocean Accident & Guarantee Corporation, Ltd., 6 B. T. A. 1045; Theodore H. Wickwire, Jr., et al., Executors, 10 B. T. A. 102.

Judgment of no deficiency will be entered.

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Related

Nevins v. Commissioner
12 B.T.A. 869 (Board of Tax Appeals, 1928)

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Bluebook (online)
12 B.T.A. 869, 1928 BTA LEXIS 3438, Counsel Stack Legal Research, https://law.counselstack.com/opinion/nevins-v-commissioner-bta-1928.