Case: Pierce Oil Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent; Pierce Navigation Company, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent; Pierce Pipe Line Company, Petitioner, v. Commissioner of Internal Revenue, Respondent
Abbreviation: Pierce Oil Corp. v. Commissioner
Decision Date: 1934-04-25
Docket Number: Docket No. 49702; Docket No. 49703; Docket No. 49704
Citation: 30 B.T.A. 469
Volume: 30
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Pierce Oil Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent. Pierce Navigation Company, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent. Pierce Pipe Line Company, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Pages: 469–470

Head Matter:
Pierce Oil Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent. Pierce Navigation Company, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent. Pierce Pipe Line Company, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 49702.
Docket No. 49703.
Docket No. 49704.
Entered : April 25, 1934.

Opinion:
order.
On March 8, 1934, petitioners filed a motion for leave to reopen the above entitled proceedings, after trial, but on which no decision has been had, to the extent of enabling them to amend their petitions by pleading the statute of limitations with respect to the proposed deficiencies for each of the calendar years 1918,1919, and 1920, and for leave to present evidence in support of such allegations.
In accordance with a memorandum this day filed in these proceedings, it is
Ordered that said motion be and the same hereby is denied.
Jed C. Adams, Member.