The respondent has determined a deficiency in petitioner's income tax for the year 1945 in the amount of $4,959.54. Cash deposited by petitioner in his personal bank account during 1945 was included as income by respondent.
The petitioner assigns as error (1) that the notice of deficiency was not mailed to petitioner's last known address and (2) that the cash deposits were not income.
The respondent contends that the proceeding should be dismissed for lack...
Let's get started
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.
