 | United States. Tax Court - 1984 - 1122 pages
...court. In Moir v. United States, 149 F.2d 455 (1st Cir. 1945), the taxpayer, an executor of an estate, filed a petition with the Board of Tax Appeals for a redetermination of an estate tax deficiency. After the Board's opinion in that case was filed, the taxpayer paid the redetermined... | |
 | United States - 1939 - 780 pages
...counting Sunday or a legal holiday in the District of Columbia as the ninetieth day), the donor may file a petition with the Board of Tax Appeals for a redetermination of the deficiency. No assessment of a deficiency in respect of the tax imposed by this chapter and no distraint... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 pages
...Within 60 days after such notice Is mailed (not counting Sunday as the sixtieth day), the donor may file a petition with the Board of Tax Appeals for a redetermination of the deficiency. No assessment of a deficiency In respect of the tax imposed by this chapter and no distraint... | |
 | 1945 - 1560 pages
...the fiscal year 1917 was still under consideration by the Commissioner when the petitions were filed with the Board of Tax Appeals for a redetermination of the taxes for the years 1918, 1919, and 1920. After the petitions were filed, the representative of the claimant... | |
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No assessment of a deficiency in respect of the tax imposed by this title and no distraint or proceeding in court for its collection shall be made, begun, or prosecuted until such notice... 
