Legal Opinion
Theron C. Teel and Lynn W. Teel v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided October 15, 1957No. 5606_1PublishedCited by 14 opinions
1Opinion of the Court
PICKETT, Circuit Judge.
This is a petition to review a decision of the Tax Court dismissing a petition for a redetermination of a tax deficiency for the reason that it was not filed within 90 days from the date of the mailing of the notice of deficiency to the taxpayer. § 272 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 272 provides that when the Commissioner determines a tax deficiency, he is authorized to send a notice of the same to the taxpayer by registered mail. “Within ninety days after such notice is mailed”, the taxpayer may file with the Tax Court of the United States a…
2Cases cited11 opinions
- Arkansas Motor Coaches, Limited, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Central Paper Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1952
- Dolezilek v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1954
- Eppler v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1951
- Mindell v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
6 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Estate of McKaig v. CommissionerUnited States Tax Court · 1968
- Cole v. CommissionerUnited States Tax Court · 1958
- Weber v. Comm'rUnited States Tax Court · 2004
- Rose C. Pfeffer, of the Estate of Emma Apisdorf, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
- Horace Foster v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
9 more not listed; retrieve them via the Exa API.