Legal Opinion
McCord v. Commissioner of Internal Revenue
Court of Appeals for the D.C. Circuit
Decided October 28, 1941No. 7705PublishedCited by 20 opinions
1Opinion of the Court
VINSON, Associate Justice.
The taxpayer filed a. petition with the Board of Tax Appeals for the redetermination of deficiencies in income taxes and penalties. The Board dismissed the petition for lack of jurisdiction, because it concluded that the petition had not been filed within the 90 day statutory period. A review of that conclusion is before us.
The ninety day period in this case ended on January 8, 1940. On Saturday, January 6, 1940, counsel for the taxpayer sent the petition and filing fee to the Clerk of the Board of Tax Appeals by registered special delivery air mail. On Monday,…
2Cases cited12 opinions
- Mutual Life Insurance v. PhinneySupreme Court of the United States · 1900
- Michigan Insurance Bank v. EldredSupreme Court of the United States · 1889
- Poynor v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1936
- Lewis-Hall Iron Works v. BlairCourt of Appeals for the D.C. Circuit · 1928
- Casalduc v. DiazCourt of Appeals for the First Circuit · 1941
7 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Edouard Legille v. C. Marshall Dann, Commissioner of PatentsCourt of Appeals for the D.C. Circuit · 1976
- Wirtz v. Local Union 169, International Hod Carriers', Building & Common Laborers' Union of America, AFL-CIODistrict Court, D. Nevada · 1965
- Central Paper Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1952
- Wagner v. New York, Ontario and Western RailwayDistrict Court, M.D. Pennsylvania · 1956
- The Dayton Power and Light Company v. Federal Power Commission, Ohio Fuel Gas Company, IntervenorCourt of Appeals for the D.C. Circuit · 1958
15 more not listed; retrieve them via the Exa API.