# Nevins v. Commissioner

> United States Board of Tax Appeals · June 27, 1928 · 12 B.T.A. 866

URL: https://www.frixlaw.com/law-library/cases/4488461

## Case

- **Full name:** FRANK J. NEVINS, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** June 27, 1928
- **Citations:** 12 B.T.A. 866; 1928 BTA LEXIS 3436
- **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/4488461

## Opinion text

*867 OPINION.
Littleton:
Under the facts in this proceeding collection of the deficiency for 1917 is barred by the statute of limitation. Bowers v. New York & Albany Lighterage Co., 273 U. S. 346 ; Ocean Accident & Guarantee Corporation, Ltd., 6 B. T. A. 1045; Theodore H. Wickwire, Jr., et al., Executors, 10 B. T. A. 102.
Judgment of no deficiency will be entered.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4488461. Public record. Not legal advice.