Curd v. Commonwealth

Clay, Commissioner

Affirming.. This is a suit by the Commonwealth to recover income taxes, interest, and penalties alleged to be owing by appellant for the calendar years 1936 and 1937. He introduced no evidence on his behalf, and judgment was entered for the Commonwealth. Several grounds are urged for reversal.

No income tax returns were filed by appellant for the years in controversy. In 1940 the Revenue Department made an assessment of the taxes due and apparently mailed notices of these assessments to appellant at his *459address in Lexington. No protest was made, nor was an appeal taken from…