United States Board of Tax Appeals May 14, 1929, Docket No. 11810. (Sunshine Cloak & Suit Co. v. Commissioner)

lead-opinion

*542OPINION.

Siei'icin :

The petitioner renews his motion for judgment on the ground that the statute of limitations interposes a bar to the deficiency asserted in view of the numerous decisions involving questions of the statute of limitations since our decision, Sunshine Cloak & Suit Co., 10 B. T. A. 971, denying that motion. Petitioner cites and relies on Joy Floral Co. v.