Whipple v. Commissioner of Corporations & Taxation

In the first bill of exceptions the question presented is whether the complainant appealed from the refusal of the respondent to grant his petition for abatement within the time fixed by law. The respondent sent notice *482of disallowance of the petitions for abatement by registered mail on July 23, 1924, postage prepaid, return receipt requested, addressed to the petitioner at his legal address given in his tax return. The letter was received at that address July 24, 1924; receipted for by a person employed there as a domestic, and apparently the only person in charge at the time, who placed it…