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Roosevelt & Son Inv. Fund v. Comm'r

34 B.T.A. 38 (B.T.A. 1936)
Roosevelt & Son Inv. Fund v. Comm'r

2 Cited authorities

  1. Zellerbach Co. v. Helvering

    293 U.S. 172 (1934)   Cited 155 times
    Holding that tax return is not a nullity "if it purports to be a return, is sworn to as such * * * and evinces an honest and genuine endeavor to satisfy the law"

  2. Lucas v. Pilliod Lumber Co.

    281 U.S. 245 (1930)   Cited 117 times   1 Legal Analyses
    Requiring "meticulous compliance" by taxpayers with all statutory conditions to begin the statute of limitations