# Untermyer v. Commissioner > United States Board of Tax Appeals · April 3, 1928 · 11 B.T.A. 405 URL: https://www.frixlaw.com/law-library/cases/4488013 ## Case - **Full name:** ALVIN UNTERMYER, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** April 3, 1928 - **Citations:** 11 B.T.A. 405; 1928 BTA LEXIS 3815 - **Precedential status:** Published - **Opinion:** Opinion of the court by Littleton - **Judges:** Littleton - **Cited by:** 0 later opinions in the Frix Law Library ## Citator (automated) - No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases. - Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4488013 ## Opinion text *406 OPINION. Littleton: From the facts in this proceeding, the Board holds that collection of the proposed deficiency for the year 1917 is barred by the statute of limitation of five years. New York & Albany Lighterage Co. v. United States, 273 U. S. 346 . Theodore H. Wickwire, 10 B. T. A. 102. Under the written consent entered ,into between petitioner and the Commissioner the period for collection of any additional tax for the year 1917 expired February 27, 1924. This was prior to the enactment of the Revenue Act of 1924 and the provisions of section 278 of that Act are not applicable. Judgment of no deficiency will be entered. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4488013. Public record. Not legal advice.