FOREST GLEN CREAMERY CO.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Abrams v. Anderson, 787 F.2d 939 (4th Cir. 1986)
  …h Cir.1964); Da-Boul v. Commissioner, 429 F. 2d 38 (9th Cir.1970). To qualify as a notice of deficiency, while a document need not assume any particular form, Commissioner v. Forest Glen Creamery Co., 98 F. 2d 968, 971 (7th Cir.1938), cert. denied, 306 U.S. 639, 59 S.Ct. 487, 83 L.Ed. 1039 (1939); Olsen v. Helvering, 88 F. 2d 650, 651 (2d Cir.1937), nevertheless, it must meet certain substantial requirements. There must be a statement that the Internal Revenue Service has examined a return and determined a…
• Barnes v. The Comm'r OF Internal Revenue, 408 F.2d 65 (7th Cir. 1969)
  …tax * * he is authorized to send notice of such deficiency to the taxpayer by certified mail or registered mail.” Int. Rev. Code of 1954 § 6212. Commissioner of Internal Revenue v. Forest Glen C. Co., 7 Cir., 98 F. 2d 968, 971 (1938), cert. denied, 306 U.S. 639, 59 S.Ct. 487, 83 L.Ed. 1039. Further, it seems clear that the Commissioner’s notice of deficiency is not invalidated because it contains no particulars or explanations concerning how the alleged deficiencies were determined. Commissioner of Intern…
• Sanderling, Inc. v. Commissioner OF Internal Revenue, 571 F.2d 174 (3d Cir. 1978)
  …otice which contained information applicable to the whole year was valid despite its reference to only part of the taxable year. See also, Commissioner of Internal Revenue v. Forest Glen Creamery Co., 98 F. 2d 968, 971 (7th Cir. 1938), cert. denied, 306 U.S. 639, 59 S.Ct. 487, 83 L.Ed. 1039 (1939). We conclude, therefore, that the notice of deficiency was valid since the year cited included the taxable event and the correct taxable period. Nor do we find error in the determination that the waivers of the s…