Ricker

Petitioner seeks a review of the order of the Board of Tax Appeals holding that the statute of limitations barred the collection of the deficiency, of $46,488.05 in the taxpayer’s income tax for the year 1919. The order of the Board of Tax Appeals was also based upon its holding that the income proposed to be taxed by the Commissioner was not taxable for the reason that it consisted of corporate dividends distributed from earnings and profits of the corporation accumulated prior to March 1, 1913, and under the applicable acts of Congress was not taxable income. Both petitioner and respondents agree that since the filing of the petition for review this latter question has been determined by the *811 Supreme Court in Helvering v. Canfield, 291 U. S. 163 , 54 S. Ct. 368 , 78 L. Ed. 706 , in favor of petitioner, and, if the decision of this court on the question of the statute of limitations is in favor of petitioner, the case should be remanded to the Board of Tax Appeals for a redetermination in accordance with the decision of the Supreme Court. Thus the sole question to be determined by us is as to whether or not the collection of the deficiency determined by the Commissioner is…