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NATIONAL PLATE & WINDOW GLASS CO. v. UNITED STATES

No. 290, Docket 24913.

254 F.2d 92 (1958)

NATIONAL PLATE & WINDOW GLASS CO., Inc., Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals Second Circuit.

Decided April 7, 1958.

Attorney(s) appearing for the Case

Meyer Rothwacks, Attorney, Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Harry Baum, Attorneys, Dept. of Justice, Washington, D. C.; Cornelius Wickersham, Jr., U. S. Atty., and Lawrence G. Nusbaum, Jr., Asst. U. S. Atty., Eastern District of New York, Brooklyn, N. Y., on the brief), for appellant.

Bernard Weiss, New York City, for appellee.

Before CLARK, Chief Judge, HINCKS, Circuit Judge, and BRENNAN, District Judge.

PER CURIAM.

The subpoena power vested in the "Secretary [of the Treasury] or his delegate" by 26 U.S.C.A. § 7602 to § 7605, was not extinguished when the taxpayer filed with the Tax Court his petition to review the Commissioner's asserted deficiency for the fiscal year 1953. Under 26 U.S.C.A. § 6214, the Tax Court has power to assess a deficiency greater than that originally determined by the Commissioner. And...

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