(DOWNLOAD) "United States v. Price" by Supreme Court of the United States # eBook PDF Kindle ePub Free
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 Γ§ 272 (a)(1) of the Internal Revenue Code of 1939, 53 Stat. 82,
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