CTA Case No. 243 (Resolution)

PFEALS IINE

CLIFFOHD RCCHE Petltionor,

- vartun -- CASE24 C.T.A.

COLLECTOR OF INTRRNAL REVE NUE Respondent, 10/4151

RESGLUTION

This in in conneetton with petitionez's clain

for efund of the otel amount of 4.373.00 allegedly

representing exeees payment of his income taxes for

the wars 1950 and 1952.

Froa tho recerds it appears that in accordance

with tme inoom tex returns filed by petitioner for

the years 1900 and 1952 enponent assessed the fr

or the mount 1 73.74.00 and 3,212.0.pc

tiveiy, which wore accordingly paid. However on Nov-

mbor 20, 1953. respondont ssued eftciency ico

tax ssseasmants against Pot itlonsr deeanding fron the

1otter the sums of 72,512.C0 for the year 1900 and

3,076.00 for the yea 1952.

Upon potittoner s roquest for e reinvestige- tlon of the above defie ioncy tncome tax assossaonts

the aatter was referrod te the Conforence Staff of the Burenu of Internal Rovenuc. After Cue heering thereof the said office reeommonied that the ineons

tax assessment ior the yoar l950 be roducod irom

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EO C.T.A. CASE NO. 243

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2,612.00 0 1.092.00,ut at ho tme iir

the defictency incane tax assesaaent for the year

19s2. Thia #econondation wao approved by zespon-

dent. During tha pendency of the caso before the

Conference Gtaff. howevar aore specifically on Feb

ruary 27. 1954, potitiener paid the satd asount of

2,612.00 as deficieney ineong t0x 1or 1750 nd th

u of 3.076.00 f 1952 in rdez void ncurrig

delinquency penaltias.

At the heartng bofore this Court on Septeaber

4, 1957, petittonor mantfeotod hta willtngheos to

abide y the findinga ot che Conforence Stafi with

zegard to hts deftcioney incono tax oosessnent for

the year l950 end to wihaw the Instant petition

for review, provtded however that Judaemt be ren-

dered 1or the refund of the aaount of 72.00 rpree

senting the dtfierence betweon the aodttied incom

tax esses9ent or 1950 n the of 1,392.00 and

the anount of g2,012,00 whtch petittoner actaally

paid. Pettttoner further mantfeatod wtllingneas

that no Judgaent on the neriee bc rendezed wfth res-

pect to other matturs coverad in the petteiom for re

Counsel for espondene aanifeated his eonfor-

mtyeo

eFo as prayed or. espondent is hreb ordered to refund to petitioner the sun of 720.00

Consequontly n all other respects. let th herein

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C7.XOS ARSOLUTION -

Petitlon fied on Fobruary 27,2956 be at It i.

hereby eismissed, without pronouncnment an to costo.

SG .

Hanila.to 419$7

Presidtng Jadge AAT

WE CONCUR

Com B Asnoctota sudge

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