Case ID: bta_13/html/1079-01.html
Source: Caselaw Access Project
Author: {"author": "Lansdon:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Farmers Elevator Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
    Docket No. 13424.
    Promulgated October 17, 1928.
    
      O. H. Preston, Q. P. A., for the petitioner.
    
      Artlmr H. Murray, Esq., for the respondent.
   OPINION.

Lansdon:

The stipulation here establishes a state of facts on all fours with the record in the proceeding of Fred T. Ley & Co., 9 B. T. A. 749, and that of M. Brown & Co., 9 B. T. A. 753. On the authority of our decisions in such proceedings we hold that in this proceeding the statute of limitations had run at February 2, 1926.

Decision, will be entered for the petitioner.