Court Opinion

ID: 9640821
Source: CourtListenerOpinion
Date Created: 2023-08-22 17:16:19.977785+00
Date Added: 2024-06-11T18:10:33.004289
License: Public Domain

RUDKIN, Circuit Judge
(dissenting). For the tax year 1918, and for a number of years subsequent thereto, the taxpayer filed its returns on the calendar year basis. The difference between the beginning and ending of the calendar and fiscal years was one month, and it is conceded that the returns were honestly made, without any design to evade the tax. Under such circumstances, I am inclined to the opinion that the returns were sufficient in form and substance to start the running of the statute of limitations. United States v. Mabel Elevator Co. (D. C.) 17 F.(2d) 109.