Untermyer v. Commissioner
This text of 11 B.T.A. 405 (Untermyer 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.
Opinion
[406]*406OPINION.
From the facts in this proceeding, the Board holds that collection of the proposed deficiency for the year 1917 is barred by the statute of limitation of five years. New York & Albany Lighterage Co. v. United States, 273 U. S. 346. Theodore H. Wickwire, 10 B. T. A. 102. Under the written consent entered ,into between petitioner and the Commissioner the period for collection of any additional tax for the year 1917 expired February 27, 1924. This was prior to the enactment of the Revenue Act of 1924 and the provisions of section 278 of that Act are not applicable.
Judgment of no deficiency will be entered.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Cite This Page — Counsel Stack
11 B.T.A. 405, 1928 BTA LEXIS 3815, Counsel Stack Legal Research, https://law.counselstack.com/opinion/untermyer-v-commissioner-bta-1928.