Sam Snyder v. Robert A. Riddell, District Director, Internal Revenue

Appellant, hereafter taxpáyer, regularly filed his individual income tax return for the year 1945 and paid the tax shown on the return in the amount of $4,300.69. The Commissioner assessed against taxpayer a deficiency in income tax for the year 1945 in the sum of $11,803.41, and in addition, interest in the sum of $1,-363.22.

Part of the assessment and interest was paid, the total amount paid on the 1945 tax being $5,047.12. Two payments, on September 15 and October 21, 1949, were made to Harry C. Westover as Collector of Internal Revenue for the Sixth District of California and three-payments were made to Robert A. Rid-dell, successor to Mr. Westover as Collector.

In determining the deficiency assessed,, the Commissioner included one-third of' the income received from the California Car Company, a partnership. This one-third had been reported as the income of taxpayer’s daughter.

Taxpayer filed a claim for refund for taxes paid for the years 1943, 1944, 1946 and the partial payment for 1945. The refund claim for 1945 read as follows :

“The deficiency assessment results from addition to claimant’s gross income by the Revenue Agent of an amount of $18,934.89 as additional…