Case Name: Vitamin Company, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1930-11-12
Citations: 21 B.T.A. 311
Docket Number: Docket No. 24936
Parties: Vitamin Company, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 21
Pages: 311–315

Head Matter:
Vitamin Company, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 24936.
Promulgated November 12, 1930.
Seymour Wells, C. P. A., for petitioner.
G. H. Curl, Esq., for the respondent.

Opinion:
OPINION.
Phillips : The assessment and collection of the deficiency are barred by the statute of limitations. Mabel Elevator Co., 2 B. T. A. 517; United States v. Mabel Elevator Co., 17 Fed. (2d) 109; Willingham Loan & Trust Co., 15 B. T. A. 931. Although our decision in the last cited case was reversed by the Circuit Court of Appeals (36 Fed. (2d) 49) our ruling on the point involved was affirmed. The filing of an amended return did not serve as a waiver or to extend the statute. National Refining Co., 1 B. T. A. 236; United States v. National Refining Co., 21 Fed. (2d). 464. In view of the above it is not necessary to discuss the second error.
Decision will he entered for the petitioner.