Pierson v. Commissioner
12 B.T.A. 678
This text of 12 B.T.A. 678 (Pierson 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 v. Commissioner, 12 B.T.A. 678 (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.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Bowers v. New York & Albany Lighterage Co.
273 U.S. 346 (Supreme Court, 1927)
Cite This Page — Counsel Stack
Bluebook (online)
12 B.T.A. 678, Counsel Stack Legal Research, https://law.counselstack.com/opinion/pierson-v-commissioner-bta-1928.