(DOWNLOAD) "United States v. Price" by Supreme Court of the United States * Book PDF Kindle ePub Free

August 10, 2021

eBook details

Title: United States v. Price
Author : Supreme Court of the United States
Release Date : January 18, 1960
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 59 KB

Description

The United States brought this action against the respondent taxpayer for the collection of a deficiency in taxes for the year 1946, and statutory interest thereon. The respondent defended on the ground that the action could not be maintained because the Commissioner of Internal Revenue had never issued to the taxpayer a notice of deficiency (commonly known as a "90-day letter") for the amount in question. This defense was based on Â§ 272 (a)(1) of the Internal Revenue Code of 1939, 53 Stat. 82,