HEINEMANN CHEMICAL CO. v. HEINER

No. 6256.

92 F.2d 344 (1937)

HEINEMANN CHEMICAL CO. v. HEINER, Collector of Internal Revenue.

Circuit Court of Appeals, Third Circuit.

September 10, 1937.


Attorney(s) appearing for the Case

J. M. Magee, of Pittsburgh, Pa., John E. Hughes, of Chicago, Ill., and Edmund W. Arthur, of Pittsburgh, Pa., for appellant.

James W. Morris, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and S. Dee Hanson, Sp. Assts. to the Atty. Gen., for appellee.

Before BUFFINGTON, DAVIS, and BIGGS, Circuit Judges.


DAVIS, Circuit Judge.

This is an appeal from a judgment of the District Court entered in favor of the collector of internal revenue because the appellant taxpayer had not appealed to the United States Board of Tax Appeals within 60 days after notice from the Commissioner of Internal Revenue by an unregistered letter that it was not entitled to a special assessment of its corporate profits taxes for the year 1918.

The appellant filed its income tax return for...

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