Case ID: bta_12/html/0866-01.html
Source: Caselaw Access Project
Author: {"author": "Littleton:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Frank J. Nevins, Petitioner, v. Commissioner of Internal Revenue, Respondent.
    Docket No. 3344.
    Promulgated June 27, 1928.
    
      Frederick W. Marquamd, Esq., for the petitioner.
    
      ArtTmr M. Murray, Esq., for the respondent.
   OPINION.

Littleton:

Under the facts in this proceeding collection of the deficiency for 1917 is barred by the statute of limitation. Bowers v. New York & Albany Lighterage Co., 273 U. S. 346; Ocean Accident & Guarantee Corporation, Ltd., 6 B. T. A. 1045; Theodore H. Wickwire, Jr., et al., Executors, 10 B. T. A. 102.

Judgment of no deficiency will be entered.