Vitamin Co. v. Commissioner
This text of 21 B.T.A. 311 (Vitamin 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.
Opinion
[315]*315OPINION.
Phillips : The assessment and collection of the deficiency are barred by the statute of limitations. Mabel Elevator Co., 2 B. T. A. 517; United States v. Mabel Elevator Co., 17 Fed. (2d) 109; Willingham Loan & Trust Co., 15 B. T. A. 931. Although our decision in the last cited case was reversed by the Circuit Court of Appeals (36 Fed. (2d) 49) our ruling on the point involved was affirmed. The filing of an amended return did not serve as a waiver or to extend the statute. National Refining Co., 1 B. T. A. 236; United States v. National Refining Co., 21 Fed. (2d). 464. In view of the above it is not necessary to discuss the second error.
Decision will he entered for the petitioner.
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21 B.T.A. 311, Counsel Stack Legal Research, https://law.counselstack.com/opinion/vitamin-co-v-commissioner-bta-1930.