Case Name: Farmers Elevator 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. 1079
Docket Number: Docket No. 13424
Parties: Farmers Elevator Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 13
Pages: 1079–1080

Head Matter:
Farmers Elevator Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 13424.
Promulgated October 17, 1928.
O. H. Preston, Q. P. A., for the petitioner.
Artlmr H. Murray, Esq., for the respondent.

Opinion:
OPINION.
Lansdon:
The stipulation here establishes a state of facts on all fours with the record in the proceeding of Fred T. Ley & Co., 9 B. T. A. 749, and that of M. Brown & Co., 9 B. T. A. 753. On the authority of our decisions in such proceedings we hold that in this proceeding the statute of limitations had run at February 2, 1926.
Decision, will be entered for the petitioner.