# Carnation Milk Products Co. v. Commissioner > United States Board of Tax Appeals · November 14, 1927 · 9 B.T.A. 95 URL: https://www.frixlaw.com/law-library/cases/4500854 ## Case - **Full name:** CARNATION MILK PRODUCTS CO., v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** November 14, 1927 - **Citations:** 9 B.T.A. 95; 1927 BTA LEXIS 2672 - **Precedential status:** Published - **Opinion:** Opinion of the court by Love - **Judges:** Smith, Littleton, Trttssell, Love - **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/4500854 ## Opinion text *96 OPINION. Love: The petitioner contends that the waiver delivered to the Commissioner on October 19, 1925, was ineffective and that the Commissioner is therefore barred from assessing and collecting additional taxes alleged to be due for the year 1919. The issue presented by the motions in these proceedings is concluded by the decision of the Board in Joy Floral Go. v. Oommis- sioner, 7 B. T. A. 800, and upon authority of that decision the petitioner’s motion for judgment on the pleadings must be denied. Order will he entered denying the motion for judgment of no deficiency, and restoring the proceeding to the calendar for hearing in due course upon the merits. Considered by Trttssell, Smith, and Littleton. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4500854. Public record. Not legal advice.