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KIKER v. COMMISSIONER OF INTERNAL REVENUE

Nos. 6867, 6868.

218 F.2d 389 (1955)

Joseph P. KIKER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Joseph P. KIKER, Sr. and Elizabeth Kiker, his wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Fourth Circuit.

Decided January 5, 1955.

Attorney(s) appearing for the Case

Wilfred T. McQuaid, Baltimore, Md. (Philip Golomb, Baltimore, Md., on brief), for petitioners.

Alonzo W. Watson, Jr., Sp. Asst. to Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Hilbert P. Zarky, Sp. Assts. to the Atty. Gen., on brief), for respondent.

Before SOPER and DOBIE, Circuit Judges, and THOMSEN, District Judge.

THOMSEN, District Judge.

These petitions to review orders of the Tax Court raise the following questions: (1) whether two of the orders sought to be reviewed are reviewable decisions within the meaning of Section 1141 of the Internal Revenue Code, Title 26, U. S.C.A. § 1141; (2) whether a deficiency notice mailed to Joseph Kiker and Elizabeth Kiker, his wife, on November 18, 1953, is invalid as a "further deficiency letter" under Section 272(f), I. R.C., 26 U...

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