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O'DONNELL v. BELCHER

No. 25452.

414 F.2d 833 (1969)

A. J. O'DONNELL, Jr., District Director of Internal Revenue, Appellant, v. W. A. BELCHER et al., Appellees.

United States Court of Appeals Fifth Circuit.

July 10, 1969.

Attorney(s) appearing for the Case

Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Karl Schmeidler, Crombie J. D. Garrett, Attys., Dept. of Justice, Washington, D. C., Macon L. Weaver, U. S. Atty., Birmingham, Ala., Mitchell Rogovin, Asst. Atty. Gen., Dept. of Justice, Washington, D. C., for appellant; E. Ray Acton, Asst. U. S. Atty., of counsel.

Erle Pettus, Jr., Birmingham, Ala., for appellees; Rives, Peterson, Pettus & Conway, Birmingham, Ala., of counsel.

Before JOHN R. BROWN, Chief Judge, RIVES and McENTEE, Circuit Judges.

JOHN R. BROWN, Chief Judge:

In this appeal by the Government from the decision awarding to Taxpayers a refund of income taxes for the year 1954, we face the maze of the mitigation provisions of the Code. The precise question presented is whether the mitigation provisions of the 1954 Internal Revenue Code, 26 U.S.C.A. §§ 1311-1314, require the Commissioner's deficiency notice containing adjustments under these provisions to be served after,

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