DENISON, Circuit Judge.
The question is whether the income tax assessment was made after the expiration of the applicable period of limitation. The return for 1919 was filed on March 14, 1920; the five-year period, as once extended, would expire March 14, 1926. September 5, 1925, the Commissioner sent the usual sixty-day letter, proposing the deficiency assessment now in controversy, and on October 23 the taxpayer appealed to the Board of Tax Appeals for a redetermination...
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