# United States Refractories Corp. v. Commissioner > United States Board of Tax Appeals · June 25, 1931 · 23 B.T.A. 872 URL: https://www.frixlaw.com/law-library/cases/4492053 ## Case - **Full name:** UNITED STATES REFRACTORIES CORPORATION, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** June 25, 1931 - **Citations:** 23 B.T.A. 872; 1931 BTA LEXIS 1809 - **Precedential status:** Published - **Opinion:** Dissent by Arundell - **Judges:** Smith, Agree, Trammell, Arundell - **Cited by:** 6 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/4492053 ## Opinion text Arundell, dissenting: In my opinion the waiver of February 16, 1927, given before the statutory period of limitation had expired was entirely effective to extend the period within which assessment may be made, even though the waiver was not signed by the respondent. It was accepted and acted on by him and that is sufficient. Florsheim Bros. Dry Goods Co. v. United States, 280 U. S. 453, 464 ; Stange v. United States, 282 U. S. 270, 276 ; Aiken v. Burnet, 282 U. S. 277 ; Burnet v. Chicago Railway Equipment Co., 282 U. S. 295 ; John M. Parker Co. v. Commissioner, 49 Fed. (2d) 254; Mosier v. Goodcell, 49 Fed. (2d) 391. If the first waiver was effective no question arises as to the validity of the second waiver. It must follow that the period of limitation within which the tax may be assessed and collected has not expired. Smith and Sternhagen agree with this dissent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4492053. Public record. Not legal advice.