Legal Opinion
Wegener v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided April 7, 1941No. 9693PublishedCited by 15 opinions
1Opinion of the Court
McCORD, Circuit Judge.
At the outset we are confronted with a motion to dismiss filed by the Commissioner. The question presented by the motion arises in this way: The petitioner, H. H. Wegener, filed his income tax return for 1935 at the office of the Collector of Internal Revenue, Oklahoma City, Oklahoma, in the Tenth Judicial Circuit. The petitioner should have appealed to the Circuit Court of Appeals for the Tenth Circuit, but by mistake filed his petition for review in this court. In February, 1941, after it was too late to file an appeal to the Circuit Court of Appeals for the Tenth…
2Cases cited4 opinions
- Neuberger v. CommissionerSupreme Court of the United States · 1940
- Jennings v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1940
- Ortiz Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1939
- Wegener v. CommissionerUnited States Board of Tax Appeals · 1940
3Cited by15 opinions
- Industrial Addition Assn. v. CommissionerSupreme Court of the United States · 1945
- Krichbaum v. United StatesDistrict Court, E.D. Tennessee · 1956
- Stout v. CommissionerUnited States Tax Court · 1959
- Edward T. And Billie R. Pratt, William D. And Anita Pratt, Jack E. And Crystal A. Pratt v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1977
- Pratt v. CommissionerUnited States Tax Court · 1975
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