PASO ROBLES MERCANTILE CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 5758.

33 F.2d 653 (1929)

PASO ROBLES MERCANTILE CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

Rehearing Denied August 12, 1929.


Attorney(s) appearing for the Case

Philip G. Sheehy, of San Jose, Cal., for petitioner.

Mabel Walker Willebrandt, Asst. U. S. Atty. Gen., Sewall Key and J. Louis Monarch, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, and Stanley Suydam, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before RUDKIN, DIETRICH, and WILBUR, Circuit Judges.


DIETRICH, Circuit Judge.

This is a petition for the review of a decision by the Board of Tax Appeals rendered September 6, 1928. The only question submitted for consideration is: When did the statutory period of limitations for the assessment of petitioner's income taxes for the years 1918-19 commence to run? Section 200 et seq. of the Revenue Act of 1918 (40 Stat. 1057) provide that returns may be made upon the basis of the calendar year or of a "fiscal year," "fiscal...

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