Pierson & Co. v. Commissioner
12 B.T.A. 678, 1928 BTA LEXIS 3481
CourtUnited States Board of Tax Appeals
DecidedJune 18, 1928
DocketDocket No. 21340.
StatusPublished
Cited by1 cases
This text of 12 B.T.A. 678 (Pierson & Co. 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
Pierson & Co. v. Commissioner, 12 B.T.A. 678, 1928 BTA LEXIS 3481 (bta 1928).
Opinion
[679]*679OPINION.
The facts in this case are on all fours with those in the case of the Ocean Accident & Guarantee Corporation, Ltd., 6 B. T. A. 1045, in which, on the authority of Bowers v. New York & Albany Lighterage Co., 273 U. S. 346, we held that collection of 1917 taxes was barred. See also Earle C. Emery, 9 B. T. A. 328.
Judgment of no deficiency will be entered.
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Related
Pierson & Co. v. Commissioner
12 B.T.A. 678 (Board of Tax Appeals, 1928)
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Bluebook (online)
12 B.T.A. 678, 1928 BTA LEXIS 3481, Counsel Stack Legal Research, https://law.counselstack.com/opinion/pierson-co-v-commissioner-bta-1928.