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HELVERING v. SOUTH PENN OIL CO.

No. 5708.

68 F.2d 420 (1933)

HELVERING, Commissioner of Internal Revenue, v. SOUTH PENN OIL CO.

Court of Appeals of the District of Columbia.

Decided December 11, 1933.

Attorney(s) appearing for the Case

G. A. Youngquist, Asst. Atty. Gen., and C. M. Charest, Sewall Key, and Erwin N. Griswold, all of Washington, D. C., for petitioner.

Harold L. Smith, of New York City, for respondent.

Before MARTIN, Chief Justice, and ROBB, HITZ, and GRONER, Associate Justices.

ROBB, Associate Justice.

Petition for review of a decision of the Board of Tax Appeals holding invalid waivers of the statutory period for the assessment of income and profits taxes for 1915 to 1917, inclusive, executed on behalf of dissolved West Virginia corporations after the expiration of the statutory period, where the statutory period had expired subsequent to dissolution (20 B. T. A. 1180).

Respondent, South Penn Oil Company, is a Pennsylvania corporation...

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