United States Board of Tax Appeals April 26, 1929, Docket No. 12140 (National Water Main Cleaning Co. v. Commissioner)

*236ORINION.

SteRNHageN :

The petitioner contends that the deficiencies for 1918 and 1919 are barred by the statute of limitations because more than five years elapsed after the filing of the returns before the Commissioner’s determination of deficiency.