Case Name: Pierson & Company, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1928-06-18
Citations: 12 B.T.A. 678
Docket Number: Docket 21340
Parties: Pierson & Company, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 12
Pages: 678–679

Head Matter:
Pierson & Company, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket 21340.
Promulgated June 18, 1928.
Lyle T. ALoerson, Esq., for the petitioner.
Frank 8. Easby-Smith, Esq., for the respondent.

Opinion:
OPINION.
Arundell:
The facts in this case are on all fours with those in the case of the Ocean Accident & Guarantee Corporation, Ltd., 6 B. T. A. 1045, in which, on the authority of Bowers v. New York & Albany Lighterage Co., 273 U. S. 346, we held that collection of 1917 taxes was barred. See also Earle C. Emery, 9 B. T. A. 328.
Judgment of no deficiency will be entered.