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DELONE v. COMMISSIONER OF INTERNAL REVENUE

No. 6606.

100 F.2d 507 (1938)

DELONE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

December 1, 1938.

Attorney(s) appearing for the Case

Jacob S. Seidman, of New York City, for petitioner.

James W. Morris, Asst. Atty. Gen., Sewall Key, A. F. Prescott, and Alexander Tucker, Sp. Assts. to the Atty. Gen., and Arthur A. Armstrong, of Washington, D. C., for respondent.

Before BUFFINGTON and DAVIS, Circuit Judges, and DICKINSON, District Judge.

DICKINSON, District Judge.

This is a deficiency tax assessment case with penalties. The taxes in question are based upon income tax returns for the years 1925, 1927, 1928 and 1929. We must distinguish between the year 1929 and those which preceded. This is because a deficiency tax assessment for the year 1929 was within the authority of the Commissioner to levy. The Commissioner had no authority to levy a tax for any of the preceding years unless the returns for those...

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