McCarl v. United States ex rel. Leland

ROBB, Associate Justice.

Appeal from a judgment in the Supreme Court of the District, in a mandamus proceeding, sustaining demurrers of appellee (plaintiff below) to the answers of appellants (defendants below) and dismissing the petition, appellants electing to stand on their answers.

On March 30, 1926, appellant Commissioner of Internal Revenue in a written communication addressed to appellee notified him that his income tax liabilities for the years 1918 and 1919 disclosed “a deficiency in tax of $60,190.16 for 1918 and an overassessment of $30,828.43 for 1919, as shown in the attached…