Whitehouse Leather Prods. Co. v. Commissioner
Cases that cite this one
1 later published case cites this decision.
- Myles Salt Co. v. Commissioner (United States Board of Tax Appeals 1930)
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
*3479 Deficiency for fiscal year ended January 31, 1921,
*714 ARUNDELL: This proceeding involves a deficiency in income tax, in an amount not stated, for the fiscal year ended January 31, 1921. At the hearing counsel for the petitioner filed an amended petition alleging that the deficiency determined was barred by the statute of limitations, and abandoned the one allegation of error previously made.
The parties stipulated that the petitioner, while doing business under the name of Buchan-Murphy Manufacturing Company, Inc., filed a return of its income and profits taxes for the fiscal year ended January 31, 1921, on April 16, 1921; that that return was filed under *715 and pursuant to the Revenue Act of 1918; that a proper audit of that return under the provisions of the Revenue Act of 1921 would not result in a greater tax than by applying the provisions of the Revenue Act of 1918; and that the notice of deficiency was mailed to petitioner on November 9, 1925.
*3480 Under the decisions of the Board in , and , assessment and collection of the deficiency determined is barred by the statute of limitations.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.