These proceedings, consolidated for trial and opinion, involve deficiencies in excess profits tax for the fiscal year ended April 30, 1945, in the amount of $6,129.15, and for the taxable period from May 1 to July 31, 1945, in the amount of $1,247.63.
The sole issue is whether a letter attached to the tax returns of a dissolved corporation for the taxable period May 1 to July 31, 1945, constituted a "request for prompt assessment" sufficient to start the running of...
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