United States Board of Tax Appeals November 29, 1935, Docket Nos. 57848, 58305, 58306, 58443, 58475, 58770, 58772, 58904-58907, 58917, 58918, 58925. (Perkins v. Commissioner)

lead-opinion

*615OPINION.

Smith :

The petitioners in the nine highest docket numbers in these proceedings contend that the deficiencies are barred by the statute of limitations. They contend that the returns were filed on April 13, 1928. The deficiency notices were mailed under date, of April 14, 1981.