United States Board of Tax Appeals January 10, 1927, Docket No. 3449. (Morgan v. Commissioner)

lead-opinion

*1037OPINION.

Trussell:

The petitioner has interposed a plea-of the statute of limitations. Section 277 (a) of the Revenue Act of 1924 reads in part as follows:

(2) The amount of income, excess-profits, and war-profits taxes imposed by the Act entitled “An Act to provide revenue, equalize duties, and encourage the industries of the United States, and for other purposes,” approved