WRIGHT v. COMMISSIONER OF INTERNAL REVENUE

No. 4415.

101 F.2d 309 (1939)

WRIGHT v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

January 18, 1939.


Attorney(s) appearing for the Case

Meredith M. Daubin, of Washington, D. C., for petitioner.

Earl C. Crouter, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before PARKER and SOPER, Circuit Judges, and CHESTNUT, District Judge.


PER CURIAM.

This is a petition to review a decision of the Board of Tax Appeals. The only question involved is whether a deficiency notice mailed by the Commissioner of Internal Revenue to the taxpayer was sufficient to toll the running of the statute of limitations. The address of the taxpayer given on his tax return was 917 15th Street N. W., Washington, D. C. The deficiency notice was addressed to him at 915 15th Street, N. W., Washington, D. C., and was sent by...

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