United States Board of Tax Appeals September 18, 1929, Docket Nos. 19431, 19432. (Panther Rubber Mfg. Co. v. Commissioner)

lead-opinion

*312OPINION.

Littleton :

The only question in these proceedings is whether the documents executed by petitioners by Berenstein, their president, on December 26, 1924, constitute valid consents to a later determination, assessment, and collection of income and profits taxes for the fiscal year ended June 30, 1919. The amount of the deficiencies is not otherwise in dispute.