6 B.T.A. 378
United States Board of Tax Appeals
Decided March 2, 1927
United States Board of Tax Appeals · decided 1927-03-02
Return was made of estate tax and the tax paid; deficiency taxes were thereafter assessed and paid; a portion of the latter taxes was subsequently refunded by the Commissioner; the refunding of the tax reduced the sum of the taxes returned and the taxes paid to an amount less than that asserted by the Commissioner to be the true tax liability; the result was the determination of a deficiency and a notice of such determination constitutes a statutory notice from which an…
Relies on Newman v. Commissioner
Decided 1927-03-02
¶2The facts disclosed by this record are on all fours with those set out in the findings of fact in the case of Fanny Newman v. Commissioner, 6 B. T. A. 373, decided this day. The decision in that case is determinative of the issues here.
¶3Motion denied}. Sixty days from date allowed for answer.