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CLARK'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 136, Docket 21153.

173 F.2d 13 (1949)

CLARK'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Second Circuit.

March 16, 1949.

Attorney(s) appearing for the Case

Frank E. Barnett, of New York City (Clark, Carr & Ellis, Paul A. Crouch and Arthur W. Bradley, all of New York City of counsel), for petitioner.

Theron Lamar Caudle, of Washington, D. C. (Ellis N. Slack, A. F. Prescott and Fred E. Youngman, all of Washington, D. C., of counsel), for respondent.

Before AUGUSTUS N. HAND, CHASE and FRANK, Circuit Judges.

FRANK, Circuit Judge.

The question here is whether the Commissioner's notice of deficiency, timely mailed by registered mail, was adequate notice given within the three-year period of limitation. 26 U.S.C.A. § 874. The taxpayer asserts that, despite the fact that the notice was mailed to the New York address of the Executrix as stated in her estate tax return, filed October 22, 1942, that address must be disregarded because...

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