United States Board of Tax Appeals May 17, 1932, Docket Nos. 39701, 39704, 39715 (Zellerbach Paper Co. v. Commissioner)

lead-opinion

*100OPINION.

Murdock.

The Board has consistently held in situations like the one here present, that a return filed pursuant to the Revenue Act of 1918 is not sufficient to start the period of limitation. The first case of this kind was C. A. Lawton Co., 13 B. T. A. 8, where the Board cited John Wanamaker Philadelphia, 8 B. T. A.