DocketNumber： Docket No. 13424
Citation Numbers： 13 B.T.A. 1079
Judges： Lansdon
Filed Date： 10/17/1928
Status： Precedential
Modified Date： 10/18/2024
The stipulation here establishes a state of facts on all fours with the record in the proceeding of Fred T. Ley & Co., 9 B. T. A. 749, and that of M. Brown & Co., 9 B. T. A. 753. On the authority of our decisions in such proceedings we hold that in this proceeding the statute of limitations had run at February 2, 1926.
Decision, will be entered for the petitioner.