Legal Opinion
Robert M. Crandall v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided July 13, 1981No. 80-5729PublishedCited by 11 opinions
1Opinion of the Court
R. LANIER ANDERSON, III, Circuit Judge:
This is a pro se appeal from an order of the United States Tax Court. Appellant received a notice of deficiency from the Internal Revenue Service relating to the 1977 tax year. He responded within ninety days with a letter to the Clerk of the Tax Court which the Tax Court treated as a petition to contest the deficiency. However, the judge of the Tax Court on March 14, 1980, ordered appellant to file a proper petition and filing fee on or before May 13, 1980. When appellant failed to file the proper petition and filing fee, the Tax Court on June 17, 1980,…
2Cases cited2 opinions
- Mrs. Althea ANTHONY, Plaintiff-Appellant, v. MARION COUNTY GENERAL HOSPITAL, Defendant-AppelleeCourt of Appeals for the Fifth Circuit · 1980
- Ralph Freedson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1978
3Cited by11 opinions
- Bernard J. Hillig Barbara J. Hillig Louis D. Napoli Carol B. Napoli Barry G. Brotman Elizabeth M. Brotman Alfred P. Coccaro Elizabeth M. Coccaro v. Commissioner of Internal Revenue, Joel B. Bowers Susan G. Bowers Robert L. Hamm v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1990
- Hillig v. CommissionerCourt of Appeals for the Fourth Circuit · 1990
- Howard H. And Betty J. Watson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1982
- George J. Fox and Ruth A. Fox v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1983
- Gerald D. Ward and Joan Ward (Deceased) v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
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