FEATHERSTON, Judge:
Respondent determined deficiencies in petitioners' income tax for 1959, 1961, and 1962 in the amounts of $1,998.58, $1,093.47, and $226.15, respectively, and an overassessment for 1960 in the amount of $396.83.
The questions presented for decision are as follows:
(1) Whether the notice of deficiency, issued February 2, 1968, was timely, or whether respondent was required to proceed in a suit for an erroneous refund to recover...
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.
