Case Name: Appeal of Mrs. E. G. GOODING
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-07-26
Citations: 4 B.T.A. 389
Docket Number: Docket No. 3264
Parties: Appeal of Mrs. E. G. GOODING.
Judges: Before Arundell and Lansdon.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 4
Pages: 389–390

Head Matter:
Appeal of Mrs. E. G. GOODING.
Docket No. 3264.
Decided July 26, 1926.
Leslie J. Alter, Esq., for the petitioner.
Thos. M. Wilkins, Esq., for the Commissioner.
Before Arundell and Lansdon.

Opinion:
OPINION.
Aiutndell:
The facts in this appeal are substantially identical with the facts set forth in the Appeal of Mrs. D. Sydney Smith, this day decided, ante, 385. For the reasons set forth in the Smith appeal we are of the opinion that the statute of limitations has run in this case and that the Commissioner is without authority to assess the proposed deficiency.
Judgment for the petitioner.