A. J. O'donnell, Jr., District Director of Internal Revenue v. W. A. Belcher

JOHN R. BROWN, Chief Judge:

In this appeal by the Government from the decision awarding to Taxpayers a refund of income taxes for the year 1954, we face the maze of the mitigation provisions of the Code. The precise question presented is whether the mitigation provisions of the 1954 Internal Revenue Code, 26 U.S.C.A. §§ 1311-1314, require the Commissioner’s deficiency notice containing adjustments under these provisions to be served after, and not before, the statutory “determination” that triggers post-limitations adjustments. While we differ slightly with some of the reasoning leading the…