Case Name: Farmers Co-operative Co., Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1928-10-17
Citations: 13 B.T.A. 1080
Docket Number: Docket No. 16342
Parties: Farmers Co-operative Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 13
Pages: 1080–1081

Head Matter:
Farmers Co-operative Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 16342.
Promulgated October 17, 1928.
Charles H. Preston, G. P. A., for the petitioner.
A. II. Fast, Esq., for the respondent.

Opinion:
OPINION.
Lansdon:
The evidence in this proceeding establishes a state of facts on all fours with the records of the proceedings of Fred T. Ley & Co., 9 B. T. A. 749; M. Brown & Co., 9 B. T. A. 753; and Farmers Elevator Co., 13 B. T. A. 1079. On the authority of our decisions in the proceedings cited, we hold that in this proceeding the statute of limitations had run against the proposed deficiency at March 26, 1926.
Decision will be entered for the petitioner.