DocketNumber: No. 5959
Citation Numbers: 70 F.2d 290
Judges: Martin
Filed Date: 3/12/1934
Status: Precedential
Modified Date: 7/23/2022
This ease involves in principle the identical questions heard and decided by us in case No. 5957, Beneficial Loan Society of Trenton v. Commissioner of Internal Revenue, 63 App. D. C. 122, 70 F.(2d) 288, and the eases were argued and submitted together.
It appears that the name of the parent corporation of the affiliated group appears at the top of the printed form upon which the waiver was written but not in the caption or body of the written consent. It is argued that because of these facts the waiver should be confined to the affiliated period for which a consolidated return was filed, and should not apply to the separate return filed by petitioner. We think, however, that the petitioner and not the parent company was the party bound by the agreement, and consequently that petitioner effectually waived the statute of limitations thereby.
In accordance with the opinion and decision Ijanded down concurrently herewith in case No. 5957, 63 App. D. C. 122, 70 F.(2d) 288, supra, the decision of the Board of Tax Appeals herein appealed from is affirmed.
Affirmed. .