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COMMUNIST PARTY OF U. S. A. v. COMMISSIONER

Docket No. 63763.

21 T.C.M. 356 (1962)

T.C. Memo. 1962-65

Communist Party of the U. S. A. v. Commissioner.

United States Tax Court.

Filed March 23, 1962.

Attorney(s) appearing for the Case

John J. Abt, Esq., 11 Park Place, New York, N. Y., for the petitioner. Charles R. Johnston, Esq., for the respondent.

Memorandum Opinion

TIETJENS, Judge:

On May 18, 1956, the Commissioner mailed a notice of deficiency to "Communist Party of the U. S. A., 101 West 16th Street, New York 11, New York."

The petition herein was filed August 14, 1956. It is captioned "Communist Party of the U. S. A., Petitioner" and it is alleged therein that petitioner "is an unincorporated association with principal office at 101 West 16th Street, New York, New York" and that the notice...

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