# Pierce Oil Corp. v. Commissioner > United States Board of Tax Appeals · April 25, 1934 · 30 B.T.A. 469 URL: https://www.frixlaw.com/law-library/cases/4495183 ## Case - **Full name:** PIERCE OIL CORPORATION, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** April 25, 1934 - **Citations:** 30 B.T.A. 469; 1934 BTA LEXIS 1320 - **Precedential status:** Published - **Opinion:** Opinion of the court by Adams - **Judges:** Adams - **Cited by:** 7 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/4495183 ## Opinion text order. On March 8, 1934, petitioners filed a motion for leave to reopen the above entitled proceedings, after trial, but on which no decision has been had, to the extent of enabling them to amend their petitions by pleading the statute of limitations with respect to the proposed deficiencies for each of the calendar years 1918,1919, and 1920, and for leave to present evidence in support of such allegations. In accordance with a memorandum this day filed in these proceedings, it is Ordered that said motion be and the same hereby is denied. Jed C. Adams, Member. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4495183. Public record. Not legal advice.