United States Board of Tax Appeals April 12, 1929, Docket No. 19888. (Hunt v. Commissioner)

lead-opinion

*1391OPINION.

Love :

We are of the opinion that the waiver executed on behalf of the Refining Company, a Texas corporation, by the former president and attested by the former assistant secretary, which corporation was legally dissolved more than three years before the waiver was signed, is invalid and ineffectual to suspend the running of the statute of limitation, and that the