Pierson v. Commissioner
12 B.T.A. 678
Opinion
[679] OPINION.
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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Pierson v. Commissioner, 12 B.T.A. 678 (bta 1928).
12 B.T.A. 678 (Pierson v. Commissioner) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Bowers v. New York & Albany Lighterage Co.
273 U.S. 346 (Supreme Court, 1927)