United States Board of Tax Appeals February 17, 1928, Docket No. 24718 (Veeder v. Commissioner)

*885OPINION.

AettNdell :

Whether we consider the assessment as made under the Revenue Act of 1921 or 1924, it is clear that it was made in time. Both Acts, 250 (d) of the 1921 Act and 277 (a) (1) of the .1924 Act, give the Commissioner four years in which to assess taxes under the 1921 Act.