- 26 -
United States v. Summerlin, 310 U.S. 414, 416, (1940); Chevron,
U.S.A., Inc. v. United States, 705 F.2d 1487, 1491 (9th Cir.
1983); Foster v. Commissioner, 80 T.C. 34, 229 (1983), affd. in
part and vacated in part 756 F.2d 1430 (9th Cir. 1985); Saigh v.
Commissioner, 36 T.C. 395, 424-425 (1961); United States v.
Manufacturers Hanover Trust Co., 229 F. Supp. 544, 545-546
(S.D.N.Y. 1964).
In the present case, section 6501(c)(1), which we have
determined to be applicable, expressly authorizes respondent to
assess deficiencies against petitioner "at any time".
Accordingly, respondent is sustained on this issue.
To reflect the foregoing,
Decision will be
entered for respondent.
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