Owen L. Lamb and Nancy C. Lamb v. Commissioner of Internal Revenue

WATERMAN, Circuit Judge.

Taxpayers were notified at their Poughkeepsie, New York address on June 19, 1964, by the District Director of the Internal Revenue Service at Albany, New York, that that office had found a tax deficiency of $194.99 in their joint income tax return for the taxable year 1962 which they had timely sent on April 15, 1963 to the office of the District Director at Richmond, Virginia.

Taxpayers were temporarily residing in North Arlington, Virginia, in April 1963, while Owen Lamb was an IBM trainee in Washington, D. C. See Williams v. United States, 238 F.Supp. 351 (SDNY…