Cage v. Commissioner
United States Tax Court
A letter attached to and requesting an early examination of the final returns of a dissolved corporation, which was addressed to the Collector, and disclosed no corporate authority for the request, held not to constitute a request for prompt assessment within the meaning of section 275 (b) of the Internal Revenue Code.
1Opinion of the Court
J. B. Cage, et al., * Petitioners, v. Commissioner of Internal Revenue, Respondent
Cage v. Commissioner
Docket Nos. 23556, 23557, 23558, 23559, 23560, 23561, 23562
United States Tax Court
15 T.C. 529; 1950 U.S. Tax Ct. LEXIS 59;
October 19, 1950, Promulgated
Decisions will be entered for the respondent.
A letter attached to and requesting an early examination of the final returns of a dissolved corporation, which was addressed to the Collector, and disclosed no corporate authority for the request, held not to constitute a request for prompt assessment within the meaning of section 275 (b) of the…
2Cases cited4 opinions
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- Lucas v. Pilliod Lumber Co.Supreme Court of the United States · 1930
- Kohlhase v. CommissionerUnited States Tax Court · 1949
- Cage v. CommissionerUnited States Tax Court · 1950