14 B.T.A. 1364
United States Board of Tax Appeals
Decided January 17, 1929
United States Board of Tax Appeals · decided 1929-01-17
- Held, that assessment of the deficiencies in controversy is not barred by the statute of limitations. Held: that assessment of the deficiencies in controversy is not barred by the statute of limitations.
Cited by 1 later decisions — most recently September 1929
Relies on Vanadium Metals Co. v. Commissioner
Good law ✅— No negative treatment on recordhow we know
Decided 1929-01-17
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¶2The facts and circumstances involved in both of the taxable years here in controversy and the claims of this petitioner are identical with those set forth in the case of Albertina Baur v. Commissioner, 14 B. T. A. 938, and under authority of that decision we hold that the assessment of the deficiencies for the fiscal years ending January 31, 1919 and 1920, is not barred by the statute of limitations.
¶3Judgment will be entered for the respondent.