DocketNumber: Docket No. 5487
Citation Numbers: 12 B.T.A. 305
Judges: Smith
Filed Date: 6/1/1928
Status: Precedential
Modified Date: 7/23/2022
Except for the filing of the bond in this case the material facts are identical with those which obtained in Chicago Insulated Wire & Mfg. Co., 10 B. T. A. 1195, in which the Board held that collection of the deficiency involved in that proceeding was barred by the statute of limitations. The respondent has filed no brief in support of his contentions that the deficiency is not barred by the statute •of limitations in accordance with prior decisions of the Board. At the hearing of this proceeding counsel for the respondent placed his defense upon the fact that in the instant case the petitioner had filed a bond with the collector to secure him in case of an adverse ruling by the Board of Tax Appeals. The record of this action
Reviewed by the Board.
Judgment of no deficiency will be entered.