RIDGE, Chief Judge.
This is an action brought by the plaintiffs for refund of income taxes paid for the calendar year 1948, in the amount of $9,258.14, plus interest.
The ultimate facts giving rise to such claims are for the most part not in dispute. The issues for determination in this case are as follows:
(1) Is the assessment of the tax in question void because it was made under Section 272(a), I.R.C.1939, 26 U.S.C.A. § 272(a), without sending...
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