Opinion

Farmers Elevator Co. v. Commissioner

13 B.T.A. 1079
1928 BTA LEXIS 3106

Court: United States Board of Tax Appeals
Filed: Oct 17, 1928
Status: Published
Author: Lansdon
On the bench: Lansdon
Cited by: 0 cases
Authority: More cited than 58.2%

The opinion

*1080 OPINION.

Lansdon:

The stipulation here establishes a state of facts on all fours with the record in the proceeding of Fred T. Ley & Co., 9 B. T. A. 749, and that of M. Brown & Co., 9 B. T. A. 753. On the authority of our decisions in such proceedings we hold that in this proceeding the statute of limitations had run at February 2, 1926.

Decision, will be entered for the petitioner.

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