Mr. Justice Harlan delivered the opinion of the Court. The United States brought, this action against the respondent taxpayer for the collection of a deficiency in taxes for the year 1946, and statutory interest thereon. The respondent defended on the ground that the action could not be maintained because. the Commissioner of Internal Revenue had never issued to the taxpayer a notice of deficiency (commonly k…
Read the full opinion (source) ↗
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Citation figures are counts of later citing opinions in our corpus and may be incomplete; always read and Shepardize the full opinion before relying on it.