Bar L Ranch, Inc. v. Robert L. Phinney, District Director of Internal Revenue Service

THORNBERRY, Circuit Judge:

The question presented by this appeal is whether a deficiency assessment, made while a suit for refund of a late filing penalty is pending in the district court and after the expiration of the ninety-day period in which a petition for re-determination could have been filed in the Tax Court, is valid. We hold that the assessment is valid and affirm the district court.

On June 17, 1966, appellant, a Texas Corporation, filed a complaint in the district court seeking to recover a refund for a late filing penalty for 1962. Later in the same day the Commissioner mailed a…