# Brown v. Commissioner

> United States Board of Tax Appeals · December 21, 1927 · 9 B.T.A. 753

URL: https://www.frixlaw.com/law-library/cases/6806111

## Case

- **Full name:** M. Brown & Co. v. Commissioner of Internal Revenue
- **Court:** United States Board of Tax Appeals
- **Decided:** December 21, 1927
- **Citations:** 9 B.T.A. 753
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Littleton
- **Judges:** Littleton
- **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/6806111

## Opinion text

*755 OPINION.
Littleton :
Petitioner was not subject to any additional tax under the Revenue Act of 1921 for the fiscal year ending June 30, 1921, for which it duly filed a return prior to the approval of the Revenue Act of 1921. Under the law and the regulations, the petitioner was not required to file a second return. Fred T. Ley & Co., 9 B. T. A. 749.
The return filed by petitioner satisfied the provisions of the Revenue Act of 1921. The Commissioner had four years from the date of the filing of this return within which to determine and assess any additional tax for the taxable year. This four-year period expired in August, 1925. The assessment was not made until October, 1925, and the Commissioner’s final determination was not made until January 2, 1927. Collection of the deficiency is therefore barred by the statute of limitation.
Reviewed by the Boaed.
Judgment of no deficiency will ~be entered.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6806111. Public record. Not legal advice.