Court Opinion

ID: 4477166
Source: CourtListenerOpinion
Date Created: 2020-01-16 21:12:23.895055+00
Date Added: 2024-06-11T14:53:54.720496
License: Public Domain

Fisher, J., dissenting: I disagree with the majority view with respect to the question of limitations on the basis of the reasoning in Uptegrove Lumber Co. v. Commissioner, (C. A. 3, 1953) 204 F. 2d 570. See also Deakman-Wells Co. v. Commissioner, (C. A. 3, 1954) 213 F. 2d 894 and Slaff v. Commissioner, (C. A. 9, 1955) 220 F. 2d 65, both of which expressly approve the principles announced in Upte-grove, supra. JOHNSON, Eaum, and Withey, JJ., agree with this dissent.