Bishop v. Commissioner
United States Tax Court
Pursuant to an adjustment authorized by section 3801, Internal Revenue Code of 1939, the respondent mailed a notice of deficiency in petitioner's income tax for the year 1943 within the 1-year limitation contained in section 3801 (c). Held, the notice was valid and timely, and the assessment and collection of the tax was suspended by section 277 of the Code until the expiration of the period prescribed therein.
1Opinion of the Court
Esther B. Bishop, Petitioner, v. Commissioner of Internal Revenue, Respondent
Bishop v. Commissioner
Docket No. 49582
United States Tax Court
26 T.C. 523; 1956 U.S. Tax Ct. LEXIS 166;
June 12, 1956, Filed
Decision will be entered for the respondent.
Pursuant to an adjustment authorized by section 3801, Internal Revenue Code of 1939, the respondent mailed a notice of deficiency in petitioner's income tax for the year 1943 within the 1-year limitation contained in section 3801 (c). Held, the notice was valid and timely, and the assessment and collection of the tax was suspended by section 277 of the…
2Cases cited8 opinions
- Sgambati v. United StatesCourt of Appeals for the Second Circuit · 1949
- Ketcham v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1944
- Burton v. CommissionerUnited States Tax Court · 1943
- Bishop v. ReichelDistrict Court, N.D. New York · 1954
- Crampton v. D. V. Frione Co.District Court, D. Connecticut · 1932
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