Oakdale Coal Co. v. Commissioner
United States Board of Tax Appeals
Where no notice of deficiency is sent under subdivision (a) of section 274 of the Revenue Act of 1924, but only a notice is sent of assessment under subdivision (d) of that section, appeal will not lie until the taxpayer is notified of the Commissioner's action on a proper claim in abatement.
1Opinion of the Court
Sternhagen:
On October 29, 1924, the Commissioner mailed the following letter to the taxpayer:
IT: CA-255A-3 Oct. 29, 1924.
Oakdale Coal Co.,
Gas and Electric Buildmg, Denver, Colorado.
Sibs: In accordance with the provisions of section 274(d) of the Revenue Act of 1924, there has been assessed against you an income and excess profits tax amounting to $27,858.04 for the taxable year ended 8/31/1919. the details of which are set forth in the attached statements.
Under the provisions of section 279(a) of the Act you have the right to file with the Collector of Internal Revenue within ten days after…
2Cited by3 opinions
- Foundation Co. v. United StatesUnited States Court of Claims · 1936
- National Tank & Export Co. v. CommissionerUnited States Board of Tax Appeals · 1926
- Oakdale Coal Co. v. CommissionerUnited States Board of Tax Appeals · 1925