Blansett v. United States

RIDGE, Chief Judge.

This is an action brought by the plaintiffs for refund of income taxes paid for the calendar year 1948, in the amount of $9,258.14, plus interest.

The ultimate facts giving rise to such claims are for the most part not in dispute. The issues for determination in this case are as follows:(1) Is the assessment of the tax in question void because it was made under Section 272(a), I.R.C.1939, 26 U.S.C.A. § 272(a), without sending taxpayers a statutory 90-day notice of deficiency and in reliance by the Commissioner upon a written Waiver Form No. 870, which had been revoked by the…