Lucas

The sole question presented by the appeal of petitioner from-the decision of the Board of Tax Appeals fixing a deficiency tax is as to whether or not the statute of limitations has run. The five-year period had expired, Revenue Act 1921, § 250(d), 42 Stat. 265 , but the Commissioner predicated his right to make the assessment upon an agreement in writing, entered into with the taxpayer before that period expired which, under the provisions of the statute, would toll the statute. It is conceded that the taxpayer consented in writing to a later determination. That writing is produced in evidence, is dated within the five-year period, and purports to be signed by tbe Commissioner. Appellant objected to the introduction of the waiver on the ground that it was not shown affirmatively by the Commissioner that the waiver was signed by the Commissioner within the five-year period. Certain initials appear underneath the signature of the Commissioner, and it is conceded that the signature of the Commissioner was not affixed by him personally. The petitioner contends that, if the signature of the Commissioner was affixed after the expiration of the five-year period, it was ineffective. Joy…