Clark's Estate v. Commissioner of Internal Revenue

FRANK, Circuit Judge.

The question here is whether the Commissioner’s notice of deficiency, timely mailed by registered mail, was adequate notice given within the three-year period of limitation. 26 U.S.C.A. § 874. The taxpayer asserts that, despite the fact that the notice was mailed to the New York address of the Executrix as stated in her estate tax return, filed October 22, 1942, that address must be disregarded because she subsequently advised the Commissioner that she had moved to Boston, Massachusetts.

She relies on the following: (1) Her personal income tax returns for 1943, 1944 and…