Legal Opinion

Eugene G. & Lorraine B. Feistman v. Commissioner of Internal Revenue

Court of Appeals for the Ninth Circuit

Decided December 13, 1978No. 76-1058PublishedCited by 36 opinions

1Opinion of the Court

J. BLAINE ANDERSON, Circuit Judge:

The instant appeal presents a threshold jurisdictional question. Inasmuch as we conclude appellants did not file a timely notice of appeal from the Tax Court’s adverse judgment, we do not reach the merits of appellants’ claim and dismiss their appeal.

I. FACTS

The Commissioner, appellee herein, asserted deficiencies against taxpayers for the years 1968-1971. Several issues were resolved through negotiations between the parties; the remaining issues were tried before the Tax Court. In an opinion filed November 12,1974, the Tax Court held that a deficiency did…

2Cases cited6 opinions

  1. Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
  2. Bessie Lasky and Jesse L. Lasky v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
  3. Lemke v. United StatesSupreme Court of the United States · 1953
  4. United States v. Frank H. Molitor, Frank H. Molitor v. United StatesCourt of Appeals for the Ninth Circuit · 1964
  5. Claire Morse v. United StatesCourt of Appeals for the Ninth Circuit · 1974

1 more not listed; retrieve them via the Exa API.

3Cited by36 opinions

  1. James F. Taylor v. MacE KnappCourt of Appeals for the Ninth Circuit · 1989
  2. Ben Abatti and Margaret Abatti v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
  3. Abatti v. CommissionerUnited States Tax Court · 1986
  4. Dolores J. Russell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
  5. Dolores J. Russell v. United StatesCourt of Appeals for the Ninth Circuit · 1979

31 more not listed; retrieve them via the Exa API.

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