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D'ANDREA v. C. I. R.

No. 14640.

263 F.2d 904 (1959)

A. Ralph D'ANDREA, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals District of Columbia Circuit.

Decided February 19, 1959.

Attorney(s) appearing for the Case

Mr. Robert Ash, Washington, D. C., for petitioner.

Mr. Charles B. E. Freeman, Attorney, Department of Justice, of the bar of the Supreme Court of Massachusetts, pro hac vice by special leave of Court, with whom Asst. Atty. Gen. Charles K. Rice and Mr. Lee A. Jackson and Miss Melva M. Graney, Attorneys, Department of Justice, were on the brief, for respondent. Mr. Marvin W. Weinstein, Attorney, Department of Justice, and Mr. Rollin H. Transue, Sp. Atty., Internal Revenue Service, also entered appearances for respondent.

Before PRETTYMAN, Chief Judge, and WILBUR K. MILLER and WASHINGTON, Circuit Judges.

WILBUR K. MILLER, Circuit Judge.

The Commissioner of Internal Revenue sent by registered mail on June 25, 1957, a notice of income tax deficiency to A. Ralph D'Andrea, addressing him at 64 East 34th Street, New York, N. Y. On the same day he sent a copy by ordinary mail to Charles H. Renthal, 1501 Broadway, New York, N. Y., the petitioner's attorney in fact.

The registered letter was not delivered to D'Andrea, but was returned to the sender. The copy was duly...

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