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Pierce Oil Corp. v. Commissioner

30 B.T.A. 469, 1934 BTA LEXIS 1320
United States Board of Tax Appeals·Decided April 25, 1934·No. Docket Nos. 49702, 49703, 49704.·Published·Cited by 11 cases

Opinion

order.

On March 8, 1934, petitioners filed a motion for leave to reopen the above entitled proceedings, after trial, but on which no decision has been had, to the extent of enabling them to amend their petitions by pleading the statute of limitations with respect to the proposed deficiencies for each of the calendar years 1918,1919, and 1920, and for leave to present evidence in support of such allegations.

In accordance with a memorandum this day filed in these proceedings, it is

Ordered that said motion be and the same hereby is denied.

Jed C. Adams, Member.

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Pierce Oil Corp. v. Commissioner, 30 B.T.A. 469, 1934 BTA LEXIS 1320 (bta 1934).

30 B.T.A. 469 (Pierce Oil Corp. v. Commissioner) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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Pierce Oil Corp. v. Commissioner
30 B.T.A. 469 (Board of Tax Appeals, 1934)