Case: Appeal of Mrs. FRED W. GOODING
Abbreviation: Appeal of Gooding
Decision Date: 1926-07-26
Docket Number: Docket No. 3263
Citation: 4 B.T.A. 388
Volume: 4
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Appeal of Mrs. FRED W. GOODING.
Judges: Before Arundell and LaNsdoN.
Pages: 388–389

Head Matter:
Appeal of Mrs. FRED W. GOODING.
Docket No. 3263.
Decided July 26, 1926.
Leslie J. Alcer, Esq., for the petitioner.
Thos. M. Willcins, Esq., for the Commissioner.
Before Arundell and LaNsdoN.

Opinion:
OPINION.'
Aeundell:
The facts in this appeal are substantially identical with the facts set forth in the Appeal of Mrs. D. Sydney Smith, this day decided, ante, 385. For the reasons set forth in the Smith appeal we are of the opinion that the statute of limitations has run in this case and that the Commissioner is without authority to assess the proposed deficiency.
Judgment for the 'petitioner.