Maxwell, Comr. of Revenue v. . Hinsdale

C. S., 7880 (155), provides that “a taxpayer may apply to tbe Commissioner of Revenue for revision of tax assessed against him at any time within three years from tbe time of tbe filing of tbe return or from tbe date of tbe notice of tbe assessment of any additional tax,” etc. Tbe record discloses that tbe taxpayer filed no claim with tbe Commissioner of Revenue for tbe revision of said tax until 30 December, 1932, which was more tban three years from tbe date required for tbe filing of income tax returns. Tbe taxpayer, however, asserts that tbe three-year limitation begins to run from tbe…