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PANTAGES THEATER CO. v. LUCAS

No. 6101.

42 F.2d 810 (1930)

PANTAGES THEATER CO. v. LUCAS, Commissioner of Internal Revenue.

Circuit Court of Appeals, Ninth Circuit.

July 28, 1930.

Attorney(s) appearing for the Case

Joseph D. Brady, of Los Angeles, Cal. (Kingman Brewster, James S. Y. Ivins, and F. E. Youngman, all of Washington, D. C., of counsel), for petitioner.

G. A. Youngquist, Asst. Atty. Gen., and J. Louis Monarch and John Vaughan Groner, 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.

WILBUR, Circuit Judge.

The sole question presented by the appeal of petitioner from the decision of the Board of Tax Appeals fixing a deficiency tax is as to whether or not the statute of limitations has run. The five-year period had expired, Revenue Act 1921, § 250(d), 42 Stat. 265, but the Commissioner predicated his right to make the assessment upon an agreement in writing, entered into with the taxpayer before that period expired which, under the provisions...

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