Legal Opinion
Commissioner of Internal Revenue v. Forest Glen C. Co.
Court of Appeals for the Seventh Circuit
Decided June 29, 1938No. 6292PublishedCited by 43 opinions
1Opinion of the Court
TREANOR, Circuit Judge.
This case is brought to this court by a petition for review filed by the Commissioner of Internal Revenue. The questions presented for review, as stated by the petitioner, are as follows:
1. Did the Commissioner of Internal Revenue determine a deficiency in the taxpayer’s tax liability for the calendar year 1927, or for the period from January 1, 1927, to June 30, 1927, inclusive?
2. Did the notice of deficiency which was sent by the Commissioner to' the taxpayer constitute a sufficient notice of deficiency for the calendar year 1927?
The Board of Tax Appeals was of the…
2Cases cited1 opinion
- Commissioner of Internal Revenue v. New York Trust Co.Court of Appeals for the Second Circuit · 1931
3Cited by43 opinions
- Sanderling, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1978
- Scar v. CommissionerUnited States Tax Court · 1983
- Commissioner of Internal Revenue v. StewartCourt of Appeals for the Sixth Circuit · 1951
- Florence M. Barnes, and Barnes Theatre Ticket Service, Inc., an Illinois Corporation v. The Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1969
- Clifford O. Boren v. R. A. Riddell, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
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