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JAMES v. UNITED STATES

No. J-260.

38 F.2d 140 (1930)

JAMES v. UNITED STATES.

Court of Claims.

February 17, 1930.

Attorney(s) appearing for the Case

Robert E. Coulson, of New York City (Oscar W. Underwood, Jr., and H. C. Kilpatrick, both of Washington, D. C., on the brief), for plaintiff.

McClure Kelley, of Washington, D. C., and Herman J. Galloway, Asst. Atty. Gen., for the United States.

Before BOOTH, Chief Justice, and LITTLETON, WILLIAMS, GREEN, and GRAHAM, Judges.

LITTLETON, Judge.

Defendant has demurred to the petition in this case on the ground that under section 284 (d) of the Revenue Act of 1926 (26 USCA § 1065 (d), this court is without jurisdiction to entertain this suit because, prior to the institution thereof, the Commissioner of Internal Revenue mailed to the plaintiff a notice of a deficiency in respect of the tax for 1919, and the plaintiff instituted a proceeding before the United States Board of Tax Appeals...

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