# A. Garside & Sons v. Commissioner > United States Board of Tax Appeals · January 24, 1930 · 18 B.T.A. 915 URL: https://www.frixlaw.com/law-library/cases/4490156 ## Case - **Full name:** A. GARSIDE & SONS, INC., v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** January 24, 1930 - **Citations:** 18 B.T.A. 915; 1930 BTA LEXIS 2571 - **Precedential status:** Published - **Opinion:** Opinion of the court by Phillips - **Judges:** Phillips - **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/4490156 ## Opinion text *916 OPINION. Phillips: The first assignment of error was waived at the hearing. There is no merit in the second error assigned. In January, 1926, and before the expiration of four years from the filing of petitioner’s returns for the year 1921, either tentative or final, petitioner and respondent executed a waiver which extended the time in which the taxes might be assessed to December 31, 1926. Before the expiration of that period respondent mailed his deficiency letter, and within 60 days after the mailing of that letter petitioner filed its petition with the Board. The third assignment of error must be decided adversely to petitioner on the authority of Russel Wheel & Foundry Co., 3 B. T. A. 1168. Decision will he entered for the respondent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4490156. Public record. Not legal advice.