Case: Frank J. Nevins, Administrator c. t. a., Estate of Thomas F. Nevins, Petitioner, v. Commissioner of Internal Revenue, Respondent
Abbreviation: Nevins v. Commissioner
Decision Date: 1928-06-27
Docket Number: Docket No. 3350
Citation: 12 B.T.A. 869
Volume: 12
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Frank J. Nevins, Administrator c. t. a., Estate of Thomas F. Nevins, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Pages: 869–870

Head Matter:
Frank J. Nevins, Administrator c. t. a., Estate of Thomas F. Nevins, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 3350.
Promulgated June 27, 1928.
Frederich W. Marquand, Esq., for the petitioner.
Arthur H. Murray, Esq., for the respondent.

Opinion:
OPINION.
Littleton:
Under the facts in this proceeding collection of the deficiency for 1917 is barred by the statute of limitation. Bowers v. New York & Albany Lighterage Co., 273 U. S. 346; Ocean Accident & Guarantee Corporation, Ltd., 6 B. T. A. 1045; Theodore H. Wickwire, Jr., et al., Executors, 10 B. T. A. 102.
Judgment of no deficiency will be entered.