Court of Appeals for the D.C. Circuit February 19, 1959, 14640_1 (A. Ralph D'AnDreA v. Commissioner of Internal Revenue)

WILBUR K. MILLER, Circuit Judge.

The Commissioner of Internal Revenue sent by registered mail on June 25, 1957, a notice of income tax deficiency to A. Ralph D’Andrea, addressing him at 64 East 34th Street, New York, N. Y. On the same day he sent a copy by ordinary mail to Charles H. Renthal, 1501 Broadway, New York, N. Y., the petitioner’s attorney in fact.