Goodman v. Commissioner
United States Tax Court
Notice of deficiency is not invalid merely because Commissioner of Internal Revenue failed to refund overpayment of tax resulting from taxes withheld from petitioner's wages prior to issuance of notice.
1Opinion of the Court
Gerald S. Goodman v. Commissioner.
Goodman v. Commissioner
Docket No. 64815.
United States Tax Court
T.C. Memo 1959-149; 1959 Tax Ct. Memo LEXIS 100; 18 T.C.M. (CCH) 642; T.C.M. (RIA) 59149;
July 20, 1959
Notice of deficiency is not invalid merely because Commissioner of Internal Revenue failed to refund overpayment of tax resulting from taxes withheld from petitioner's wages prior to issuance of notice.
Stan L. Lenchek, Esq., 1415 S. Muskego Ave., Milwaukee, Wis., for the petitioner. James T. Wilkes, Jr., Esq., for the respondent.
DRENNEN
Memorandum Opinion
DRENNEN, Judge: Respondent determined a…
2Cases cited6 opinions
- Southern California Loan Asso. v. CommissionerUnited States Board of Tax Appeals · 1926
- Keefe v. CommissionerUnited States Tax Court · 1950
- Levine Bros. Co. v. CommissionerUnited States Board of Tax Appeals · 1926
- Greene v. CommissionerUnited States Board of Tax Appeals · 1925
- Schmalstig v. CommissionerUnited States Board of Tax Appeals · 1941
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