# Farmers Elevator Co. v. Commissioner

> United States Board of Tax Appeals · October 17, 1928 · 13 B.T.A. 1079

URL: https://www.frixlaw.com/law-library/cases/4488492

## Case

- **Full name:** FARMERS ELEVATOR CO., <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** October 17, 1928
- **Citations:** 13 B.T.A. 1079; 1928 BTA LEXIS 3106
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Lansdon
- **Judges:** Lansdon
- **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/4488492

## Opinion text

*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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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4488492. Public record. Not legal advice.