Standard Oil Company (New Jersey) v. Denis J. McMahon Individually and as District Director of Internal Revenue, Lower Manhattan

The case turns on § 272 of the Code of 19391 which says: “If * * * the Commissioner determines that there is a deficiency * * * ” (emphasis supplied), within ninety days after notice by the Commissioner “the taxpayer may file a petition with the Tax Court of the United States for a redetermination of the deficiency.”

*15The cardinal objective of § 2722 was to provide a procedure whereby at his option the taxpayer might obtain an independent review of the tax deficiency as determined by the Commissioner in advance of payment. Old Colony Trust Co. v. Commissioner of Internal Revenue, 279 U.S. 716,…