Appeal.

Cited. 122 C. 145. No appeal lies from commissioner's refusal to correct return upon hearing requested and held more than one month after time for payment of tax. 124 C. 403, 409. Cited. 135 C. 63; 178 C. 243; 179 C. 363; 199 C. 346; 202 C. 412; 203 C. 455; 204 C. 137; 213 C. 220; Id., 442; 220 C. 665; 224 C. 426; 228 C. 137; 232 C. 325; 235 C. 865; 236 C. 156; Id., 701; 242 C. 599. Scope of de novo review includes power to consider all factors relevant to determination of additional tax liability and trial court was not confined to a particular legal theory underlying the resistance to deficiency assessments that was asserted at the administrative proceeding. 251 C. 748. Cited. 17 CA 82. “Service” defined as meaning taxpayer's receipt of notice, since that construction is consistent with fairness and due process, and preserves court's subject matter jurisdiction, but after enactment of Sec. 12-2f, “service” means mailing of notice by first class mail. 73 CA 757. Cited. 31 CS 134; 41 CS 271; 42 CS 356; 43 CS 91; Id., 314.