Atkinson v. United States

VAN VALKENBURGH, Circuit Judge.

The facts essential to the do term! nation of this controversy may be briefly stated. Appellant filed income tax returns with tho collector of internal revenue for the years 1924 and 1925, paying tax thereon of $300.90 for ihe year 3924, and $13,581.63 for the year 1925. The report of an examining internal revenue agent indicated a deficiency in tax of $10,352.88 for the year 3 924, and an over-assessment of $12,123.10 for the year 1925. March 28, 1927, the Commissioner of Internal Revenue mailed to appellant a, registered letter in •accordance with section 274…