Pierce Oil Corp. v. Commissioner

Board of Tax Appeals

Pierce Oil Corp. v. Commissioner

30 B.T.A. 469

CourtUnited States Board of Tax Appeals

DecidedApril 25, 1934

DocketDocket No. 49702; Docket No. 49703; Docket No. 49704

StatusPublished

This text of 30 B.T.A. 469 (Pierce Oil Corp. 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

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

Pincite

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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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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Bluebook (online)

30 B.T.A. 469, Counsel Stack Legal Research, https://law.counselstack.com/opinion/pierce-oil-corp-v-commissioner-bta-1934.