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BERGER v. C. I. R.

Nos. 17107-17109.

404 F.2d 668 (1968)

Milton BERGER and Ruth K. Berger (Deceased), Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PENNSYLVANIA PAPYRUS CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Joseph YOVANOVICH and Ann Yovanovich, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided November 29, 1968.

Rehearing Denied December 26, 1968.

As Amended December 27, 1968.

Attorney(s) appearing for the Case

Jules I. Whitman, Dilworth, Paxson, Kalish, Kohn & Levy, Philadelphia, Pa., for petitioners; Richard L. Levy, Philadelphia, Pa., of counsel.

Stephen H. Hutzelman, Appellate Section, Tax Division, Dept. of Justice, Mitchell Rogovin, Asst. Atty. Gen., Meyer Rothwacks, Crombie J. D. Garrett, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before BIGGS, FREEDMAN and VAN DUSEN, Circuit Judges.

OPINION OF THE COURT

FREEDMAN, Circuit Judge.

These three petitions for review, which were consolidated for argument here as they were at the trial in the Tax Court, present two questions for consideration. One is whether the notices of income tax deficiency which the Commissioner sent to the taxpayers were directed to the statutory "last known address", and the other is whether the notices were in any event effective because the taxpayers and their designated...

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