...taxpayer by registered mail. Within 60 days after such 219330 — 40— vol. 90 0 Opinion of the Court notice is mailed (not counting Sunday as the sixtieth...file a petition with the Board of Tax Appeals for a redetermmation of the deficiency. Except as otherwise provided in subdivision (d) or (i) of this section...

...274 (a) of this act provides: * * * Within sixty days after such notice [deficiency] is mailed * * * the taxpayer may file a petition with the Board of...Tax Appeals for a redetermination of the deficiency. Except as otherwise provided * * * no assessment of a deficiency in respect of the tax imposed by this...

...income tax until he has mailed the taxpayer a notice of deficiency, nor, if the taxpayer has filed a petition with the Board of Tax Appeals for a redetermination of the deficiency, until the decision of the board has become final, but that " such prohibition does not, of course,...

...income tax against David J. Dunigan for the years 1922, 1923, and 1924. In that year Dunigan filed a petition with the Board of Tax Appeals for a redetermination of the deficiencies for Opinion of the Court the years 1922 and 1923. Dunigan died on the 24th of September...

...60-day registered letter showing a deficiency for 1918; and where on March 16, 1929, plaintiff filed a petition with the Board of Tax Appeals for a redetermination of said deficiency, assigning errors in the Commissioner's determination, which errors were denied in...

...notice thereof to the taxpayer by registered mail, and that within 60 days after such notice is mailed the taxpayer may file a petition with the Board of Tax Appeals (now the Tax Court) for a redetermination of the deficiency. The section further places a prohibition...

...the Commissioner is authorized to send notice of such deficiency to the taxpayer by registered mail. Within 60 days after such notice is mailed (not counting...Tax Appeals for a redetermination of the deficiency. Except as otherwise provided in subdivision (d) or (/) of this section or in section 279, 282, or roo1,...

...of 1926 (44 Stat. 9) provides that, when any notice of a tax deficiency is thus given, "within sixty days after such notice is mailed (not counting Sunday...Tax Appeals for a redetermination of the deficiency" In pursuance of his statutory right that "the taxpayer may file a petition with the Board of Tax Appeals...

...the Commissioner is authorized to send notice of such deficiency to the taxpayer by registered mail. Within 60 days after such notice is mailed (not counting...file a petition with the Board of Tax Appeals for a redeitermination of the deficiency. No assessment of a deficiency in respect of the tax imposed by...

...Corn mlssioner is authorized to send notice of such deficiency to the taxpayer bj registered mail. Within 60 days after such notice Is mailed (not counting...sixtieth day), the taxpayer may file a petition with the Boart of Tax Appeals for a redetermination of the deficiency. * *• * . (g) The Board in redetermining...