Weaver v. Blair

BUFFINGTON, Circuit Judge.

This case involves a tax liability of John H. Weaver to the United States. He made tax returns of income for the years 1918, 1919, and 1920, and paid taxes due thereunder. Several years later an examination was made of sueh returns, with the result that on April 5, 1926, the Commissioner addressed to him at his residence in Montgomery county, Pennsylvania, a deficiency letter, stating the taxpayer was liable for additional taxes for the said years in the amount of $75,851.59. Section 274 of the Revenue Act of 1926 (44 Stat. 9) provides that, when any notice of a tax…