Mills Automatic Merchandising Corp. v. United States

BOOTH, Chief Justice.

This is a tax case. The issue involved arises from defendant’s special answer to plaintiff’s petition. The plaintiff is the successor in interest of the Autosales Corporation of New York, and the detailed facts are set out in the findings. For the purposes of the case, it is sufficient to point out that plaintiff received a notice of deficiencies in its tax liability for the years 1917, 1918, and 1919. This notice was mailed by the Commissioner under section 274 of the Revenue Act of 1924 (43 Stat. 297). We treat plaintiff and its predecessor corporations as identical in…