Chicago Insulated Wire & Manufacturing Co. v. Commissioner
Cases that cite this one
1 later published case cites this decision.
- Chicago Insulated Wire & Mfg. Co. v. Commissioner (United States Board of Tax Appeals 1928)
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 written consent entered into between petitioner and the Commissioner expired April 1, 1924. The Commissioner made the assessment on March 25, 1924, which was within the period agreed upon. The amount assessed and now claimed by the Commissioner has never been collected. Since the five-year period within which the Commissioner might collect any amount from the taxpayer as a tax expired under the statute and the consent before the passage of the Revenue Act of 1924, collection of the proposed deficiency is now barred by the statute of limitations. Ocean Accident & Guarantee Corporation, Ltd., 6 B. T. A. 1045; Theodore H. Wickwire, Jr., et al., Executors, 10 B. T. A. 102; Bowers v. New York & Albany Lighterage Co., 273 U. S. 346.
Judgment of no deficiency will be entered.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.