AUGUSTUS N. HAND, Circuit Judge (after stating the facts as above).
The question before us is the effect to be given to the provision of the statute that the Commissioner of Internal Revenue shall within ninety days after the disallowance of a claim to refund taxes notify the taxpayer thereof by mail.
If the words directing notice amount to no more than a regulation for the promotion of efficient administration and are not a requirement for the protection...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
