Mutual Lumber Co. v. Poe

I adhere to the view tentatively advanced in the opinion heretofore rendered in this matter with reference to the requirements of the waiver provided for by section 274 (d), supra, namely, that the waiver must conform to the requirements of section 274 (d) and not only waive the right of an appeal but also waive the notice of the deficiency. See former opinion 44 F.(2d) 922, 924 (2, 3). Perhaps this may be done after the notice of deficiency has been given by waiving the right of appeal and also expressly consenting to an immediate assessment as held by the Circuit Court of Appeals of the…