THORNBERRY, Circuit Judge:
The question presented by this appeal is whether a deficiency assessment, made while a suit for refund of a late filing penalty is pending in the district court and after the expiration of the ninety-day period in which a petition for redetermination could have been filed in the Tax Court, is valid. We hold that the assessment is valid and affirm the district court.
On June 17, 1966, appellant, a Texas Corporation, filed a complaint...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
