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ROOS v. UNITED STATES

No. 43616.

31 F.Supp. 144 (1940)

ROOS v. UNITED STATES.

Court of Claims.

February 5, 1940.

Attorney(s) appearing for the Case

Samuel H. Horne, of Chicago, Ill. (Hopkins, Sutter, Halls & De Wolfe, of Chicago, Ill., and Livingston & Livingston, of San Francisco, Cal., on the brief), for plaintiff.

George H. Foster, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, Sp. Assts. to Atty. Gen., on the brief), for defendant.

Before WHALEY, Chief Justice, and GRE N, LITTLETON, WILLIAMS, and WHITAKER, Judges.

LITTLETON, Judge.

The question in this case is whether the notice on Treasury Form 870 executed and filed by plaintiff under and pursuant to the provisions of subdivision (d) of section 274 of the Revenue Act of 1926 prior to the date on which the Commissioner of Internal Revenue made a final determination in respect to plaintiff's tax liability for 1927, and mailed notice of such determination to the taxpayer, operated...

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