Farmers Co-operative Co. v. Commissioner
Cases that cite this one
1 later published case cites this decision.
- Farmers Coop. 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 evidence in this proceeding establishes a state of facts on all fours with the records of the proceedings of Fred T. Ley & Co., 9 B. T. A. 749; M. Brown & Co., 9 B. T. A. 753; and Farmers Elevator Co., 13 B. T. A. 1079. On the authority of our decisions in the proceedings cited, we hold that in this proceeding the statute of limitations had run against the proposed deficiency at March 26, 1926.
Decision will be entered for the petitioner.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.