Nevins v. Commissioner , 12 B.T.A. 869 ( 1928 )

OPINION.

Littleton:

Under the facts in this proceeding collection of the deficiency for 1917 is barred by the statute of limitation. Bowers v. New York & Albany Lighterage Co., 273 U. S. 346; Ocean Accident & Guarantee Corporation, Ltd., 6 B. T. A. 1045; Theodore H. Wickwire, Jr., et al., Executors, 10 B. T. A. 102.

Judgment of no deficiency will be entered.