Legal Opinion
Dolezilek v. Commissioner of Internal Revenue
Court of Appeals for the D.C. Circuit
Decided April 29, 1954No. 11766_1PublishedCited by 31 opinions
1Opinion of the Court
WASHINGTON, Circuit Judge.
This is a petition for review of an order of the Tax Court of the United States. The petitioner, Fannie Dolezilek, filed no Federal income tax returns for the years 1946 through 1950. On March 11, 1952, the Commissioner of Internal Revenue mailed to her by registered letter a statutory notice of deficiency in respect to the years just mentioned, pursuant to Section 272 of the Internal Revenue Code, 26 U.S.C. § 272. The letter was properly addressed. It was, however, returned by the Post Office authorities stamped “Unclaimed — Refused.”1 On April 25, 1952, a Deputy…
2Cases cited7 opinions
- Choteau v. BurnetSupreme Court of the United States · 1931
- Superintendent of Five Civilized Tribes v. CommissionerSupreme Court of the United States · 1935
- Commissioner of Internal Revenue v. StewartCourt of Appeals for the Sixth Circuit · 1951
- Eppler v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1951
- Stebbins' Estate v. HelveringCourt of Appeals for the D.C. Circuit · 1941
2 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Meyer Harris Cohen, AKA Michael 'Mickey' Cohen v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Joseph Delman and Jeanette Delman v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1967
- Clifford O. Boren v. R. A. Riddell, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Estate of McKaig v. CommissionerUnited States Tax Court · 1968
- Houghton v. CommissionerUnited States Tax Court · 1967
26 more not listed; retrieve them via the Exa API.