Legal Opinion
Poynor v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided March 7, 1936No. 7958, 7959PublishedCited by 37 opinions
1Opinion of the Court
WALKER, Circuit Judge.
In each of these cases the Board of Tax Appeals sustained a motion of the respondent to dismiss the taxpayer’s petition to the Board for a redefennination of a deficiency determined by the Commissioner with respect to the petitioner’s income tax liability for the year 1929, on the ground that the petition was not filed with the Board within the 90-day period prescribed by statute. On October 23, 1934, respondent mailed to the petitioner in each of the cases a notice of a stated deficiency. On January 19, 1935, petitions for redetermination of the asserted deficiencies…
2Cases cited5 opinions
- United States v. LombardoSupreme Court of the United States · 1916
- Lewis-Hall Iron Works v. BlairCourt of Appeals for the D.C. Circuit · 1928
- The Executors and Heirs of Augustin De Yturbide, Deceased v. The United StatesSupreme Court of the United States · 1860
- Chambers v. LucasCourt of Appeals for the D.C. Circuit · 1930
- Muckelroy v. BaldwinCourt of Appeals for the Eighth Circuit · 1934
3Cited by37 opinions
- Albert G. Rich v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Raymond P. Ward v. Atlantic Coast Line Railroad CompanyCourt of Appeals for the Fifth Circuit · 1959
- Central Paper Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1952
- Stebbins' Estate v. HelveringCourt of Appeals for the D.C. Circuit · 1941
- Drayton Heard and Elizabeth A. Heard v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
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