Appeal of Gooding
Appeal of Gooding
4 B.T.A. 389
Cases that cite this one
1 later published case cites this decision.
- Gooding v. Commissioner (United States Board of Tax Appeals 1926)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
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 appeal 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.