Opinion ID: 225913
Heading Depth: 1
Heading Rank: 6

Heading: The Question of the Statute of Limitations.

Text: 49 Respondent contends that in any event 90% of the amount in controversy is barred to the District of Columbia because of the statute of limitations. The statute is 47 D.C.Code § 1408 (1940), which provides that assessment shall be made within two years of filing the return, but in case of an incorrect return, whether in good faith or otherwise, the tax may be assessed at any time. The Board of Tax Appeals had concluded on the basis of its findings that the respondent's returns for the years 1941 to 1945, the years involved in the limitation question, were incorrect. See Joint Appendix, pp. 42, 117, Smoot Sand & Gravel Corp. v. District of Columbia, No. 9827. The evidence adequately supports the findings. This being so the assessments in question were not barred by the statute of limitations. 50 Remanded for further proceedings consistent with this opinion.