1. Home
  2. Browse Decisions
  3. F.2d
  4. 58 F.2d
  5. 58 F.2d 863 (1932)
 

WESTERN SHADE CLOTH CO. v. UNITED STATES

No. K-546.

58 F.2d 863 (1932)

WESTERN SHADE CLOTH CO. v. UNITED STATES.

Court of Claims.

May 31, 1932.

Attorney(s) appearing for the Case

Clarence N. Goodwin, of Washington, D. C., for plaintiff.

J. W. Hussey, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen. (Henry C. Clark and Herbert S. Fessenden, both of Washington, D. C., on the brief), for the United States.

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

LITTLETON, Judge.

We are unable to agree with the contention of the plaintiff that a determination and computation of a tax liability by the commissioner's office and the mailing of a letter showing the results thereof constitute an assessment of the tax as that term is used in the revenue statutes for the purpose of computing the statutory period of limitation within which the commissioner may assess and collect a tax, or adjust the tax liability of a taxpayer for...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases