Case Name: Frank J. Nevins, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1928-06-27
Citations: 12 B.T.A. 866
Docket Number: Docket No. 3344
Parties: Frank J. Nevins, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 12
Pages: 866–867

Head Matter:
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:
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.