HERMAN BENNETT CO. v. COMMISSIONER

Docket No. 7196-74.

65 T.C. 506 (1975)

THE HERMAN BENNETT CO., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 3, 1975.


Attorney(s) appearing for the Case

J. Edward Johnson, for the petitioner.

Suzanne B. O'Neill, for the respondent.


OPINION

FEATHERSTON, Judge:

Respondent determined a deficiency of $6,160.98 in petitioner's Federal income tax for 1963. The issue for decision is whether the period of limitations for the assessment of a deficiency in petitioner's income tax for 1963 had expired prior to June 11, 1974, the date on which a notice of deficiency was mailed to petitioner. The answer depends upon whether, within the meaning of...

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