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VIBRO MFG. CO. v. C. I. R.

No. 130, Docket 27747.

312 F.2d 253 (1963)

VIBRO MFG. CO., Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided January 9, 1963.

Attorney(s) appearing for the Case

Charles E. Wetzler, President, Vibro Mfg. Co., Inc., Woodside, N. Y., for petitioner.

Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson, Robert N. Anderson, and Alan D. Pekelner, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before CLARK, KAUFMAN and HAYS, Circuit Judges.

PER CURIAM.

The Commissioner mailed to the petitioner a notice of deficiency in federal income tax for the calendar year 1958 by certified mail on May 29, 1961. The notice stated that the taxpayer might file a petition for a redetermination of the deficiency within ninety days. On September 8, 1961, 102 days after the mailing of the notice, the taxpayer mailed his petition for redetermination, which was filed with the Tax Court three days later. Since the failure...

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