In this action by the United States to recover unpaid income taxes for the year 1947, the sole issues relate to whether the assessment of the taxes, and this action for their collection, were timely. We agree with the district court that they were, and affirm the judgment with one minor modification.
The decedent, Kenneth L. Shepard, filed his 1947 federal income tax return on April 15, 1948, showing a...
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