United States Board of Tax Appeals, 1926

Appeal of Gooding

United States Board of Tax Appeals · Decided July 26, 1926 · Aeundell, Arundell, Lansdon

4 B.T.A. 388

Cases that cite this one

1 later published case cites this decision.

Gooding v. Commissioner (United States Board of Tax Appeals 1926)

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Opinion of the Court

OPINION.'

Aeundell:

The facts in this appeal are substantially identical with the facts set forth in the Appeal of Mrs. D. Sydney Smith, this day decided, ante, 385. For the reasons set forth in the Smith *389appeal we are of the opinion that the statute of limitations has run in this case and that the Commissioner is without authority to assess the proposed deficiency.

Judgment for the 'petitioner.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.