INDEPENDENT I. & C. STORAGE CO. v. COMMISSIONER OF INT. REV.

No. 5642.

50 F.2d 31 (1931)

INDEPENDENT ICE & COLD STORAGE CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

May 27, 1931.


Attorney(s) appearing for the Case

S. L. Herold, of Shreveport, La., for petitioner.

G. A. Youngquist, Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., and John Mac C. Hudson and S. Dee Hanson, Sp. Assts. to Atty. Gen., for respondent.

Before BRYAN, SIBLEY, and HUTCHESON, Circuit Judges.


HUTCHESON, Circuit Judge.

From the determination of the Commissioner that there was a deficiency in the sum of $7,067.52 in respect of petitioner's tax for the year 1921, petitioner took its appeal to the Board of Tax Appeals, contending (1) that the assessment and collection of the tax for the year in question was barred by the statute of limitation, because, though a purported waiver of the statute had been signed by its secretary and treasurer for the corporation...

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