# Hoffmann v. Commissioner > United States Board of Tax Appeals · January 17, 1929 · 14 B.T.A. 1364 URL: https://www.frixlaw.com/law-library/cases/4488846 ## Case - **Full name:** LOUIS HOFFMANN, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** January 17, 1929 - **Citations:** 14 B.T.A. 1364; 1929 BTA LEXIS 2946 - **Precedential status:** Published - **Opinion:** Opinion of the court by Teussell - **Judges:** Teussell - **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/4488846 ## Opinion text *1367 OPINION. Teussell : The 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. Judgment will be entered for the respondent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4488846. Public record. Not legal advice.