United States Board of Tax Appeals June 15, 1925, Docket No. 1551 (Appeal of W. O. Miller Co.)

Graupner:

This matter comes on for hearing on the motion of the Commissioner'to dismiss the appeal. It appears from the record that the Commissioner determined a deficiency and on November 21, 1924, mailed to the taxpayer the usual deficiency letter. The taxpayer filed his petition on the 17th day of January, 1925.