Legal Opinion
Matheson v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided December 7, 1931No. 4PublishedCited by 72 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
The first question raised by the appeal is whether this court has jurisdiction to re view the proceedings of the Board of Tax Appeals.
William J. Matheson maintained a residence and a business office within, the state of New York and also a residence within the state of Florida. He filed his income tax returns in the office of a collector of internal revenue within the Second circuit. The Commissioner assessed a deficiency against him, and he sought a review before the Board of Tax Appeals. While that proceeding was pending he died, and the executors of his will…
2Cases cited5 opinions
- McNutt Ex Rel. Leggett, Smith, & Lawrence v. BlandSupreme Court of the United States · 1844
- Shearer v. AndersonCourt of Appeals for the Second Circuit · 1927
- Crystal Spring Distillery Co. v. CoxCourt of Appeals for the Sixth Circuit · 1892
- Rusk v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1931
- Eaton v. GlindemanIdaho Supreme Court · 1921
3Cited by72 opinions
- Axelrod v. CommissionerUnited States Tax Court · 1971
- Fay v. HelveringCourt of Appeals for the Second Circuit · 1941
- Mitchell v. CommissionerUnited States Tax Court · 1964
- United States v. RogersCourt of Appeals for the Ninth Circuit · 1941
- Rosenberg v. Commisssioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
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