Taylor Bros. v. Commissioner

Lansdon:

On September 16, 1925, the respondent mailed a letter to Taylor Brothers, a partnership, in business at McCool, Miss., which included, among other things, the following statements:

Reference is made to the letter signed by Mr. Olay Taylor and executed under date of August 19, 1925, in regard to the audit of your income tax returns for the years 1918 to 1921 inclusive, as outlined in office letter of June 25, 1925.

The results of the audit of the cases of the individual partners is being made the subject of separate communications addressed to them.

On the same date the respondent mailed…