# Martin Hotel Co. v. Commissioner > United States Board of Tax Appeals · November 24, 1931 · 24 B.T.A. 899 URL: https://www.frixlaw.com/law-library/cases/4492274 ## Case - **Full name:** MARTIN HOTEL COMPANY AND AFFILIATED CORPORATIONS, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** November 24, 1931 - **Citations:** 24 B.T.A. 899; 1931 BTA LEXIS 1576 - **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/4492274 ## Opinion text *901 OPINION. Lansdon: The waivers adduced in evidence by the respondent prove that the time for the assessment of additional taxes against each of the three members of the affiliated group here involved was extended as provided by law to December 31, 1926. The deficiency notice was mailed on March 23, 1926, which was within the time limit as extended by such waivers. The asserted deficiencies have not been barred by the statute of limitations. In its report in this proceeding, at page 826, 18 B. T. A., this Board held that the deficiencies asserted against the affiliated group for the year 1919, in the amount of $40,149, had been extinguished by the statute of limitations. The Commissioner erroneously excluded the amount of such deficiencies from the petitioners’ invested capital for 1920. Lancaster Lens Co., 10 B. T. A. 1153; National Products Co., 11 B. T. A. 511; Green River Distilling Co., 16 B. T. A. 395; S. Davidson & Bros., Inc., 21 B. T. A. 638. Decision will be entered under Rule 50. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4492274. Public record. Not legal advice.