1. Home
  2. Browse Decisions
  3. F.2d
  4. 43 F.2d
  5. 43 F.2d 553 (1930)
 

COMMISSIONER OF INTERNAL REVENUE v. STETSON & ELLISON CO.

No. 4145.

43 F.2d 553 (1930)

COMMISSIONER OF INTERNAL REVENUE v. STETSON & ELLISON CO.

Circuit Court of Appeals, Third Circuit.

August 28, 1930.

Attorney(s) appearing for the Case

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and John Vaughan Groner, Sp. Assts. U. S. Atty. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and P. S. Crewe, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.

Robert A. Littleton, of Washington, D. C., for respondent.

Before WOOLLEY and DAVIS, Circuit Judges, and JOHNSON, District Judge.

DAVIS, Circuit Judge.

This is an appeal from an order of the United States Board of Tax Appeals holding that the Commissioner of Internal Revenue was without authority to make assessment of additional taxes upon the respondent company because they were assessed more than five years after the returns were made.

On June 16, 1919, Libby, McNeill & Libby filed a consolidated corporation income and profits tax return for the year ending December 31, 1918, in...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases