CLODFELTER v. C. I. R.

No. 73-2371.

527 F.2d 754 (1975)

Floyd R. CLODFELTER and Enna L. Clodfelter, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Ninth Circuit.

December 18, 1975.


Attorney(s) appearing for the Case

W. V. Clodfelter (argued), Seattle, Wash., for appellants.

William S. Estabrook, III (argued), U. S. Dept. of Justice, Washington, D. C., for appellee.

Before MERRILL and KENNEDY, Circuit Judges, and BURNS, District Judge.


OPINION

MERRILL, Circuit Judge:

Appellant taxpayers appeal from decision of the Tax Court upholding the Commissioner in determining deficiencies in income taxes for the years 1960 through 1964. The question presented is whether assessment of deficiency was barred by the running of the three-year period of limitations. Notice of deficiency was given by the Internal Revenue Service, and the more precise question is whether the giving of that notice is to be...

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