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PFEFFER v. C. I. R.

No. 97, Docket 25754.

272 F.2d 383 (1959)

Rose C. PFEFFER, Executrix of the Estate of Emma Apisdorf, Deceased, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided November 19, 1959.

Attorney(s) appearing for the Case

Herbert C. Kantor, New York City (Benjamin Clark, New York City, on the brief), for petitioner.

Charles B. E. Freeman, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson and Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before CLARK, Chief Judge, and HINCKS and WATERMAN, Circuit Judges.

PER CURIAM.

Notice of the 1953 income tax deficiency against Emma Apisdorf was sent by registered mail to her last known address in New York — the address she gave on her tax return — on May 20, 1958, but was returned undelivered, since she had died the year before in Paris. On August 11, 1958, the Commissioner sent a second letter, addressed to her in care of her daughter, Mrs. Pfeffer, at the latter's address, pointing out, however, that there was...

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