Legal Opinion
Maxfield v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided February 12, 1946No. 10985PublishedCited by 35 opinions
1Opinion of the Court
DENMAN, Circuit Judge.
Petitioner taxpayer seeks a review of the order of the tax court granting a motion of the Commissioner to dismiss for lack of jurisdiction her petition for redetermination of her income tax for the taxable years ending December 31, 1935 and 1936.
The petition alleged that the Commissioner’s deficiency letter was mailed to her on August 26, 1943, and the record shows its filing in the Tax Court on September 27, 1943 — well within the 90-day period provided by Section 501 of the Revenue Act of 1934, 26 U.S.C.A. Int.Rev.Acts, page 765.
The Commissioner moved to dismiss the…
2Cases cited4 opinions
- Welch v. SchweitzerCourt of Appeals for the Ninth Circuit · 1939
- Gregory v. United StatesUnited States Court of Claims · 1944
- Commissioner of Internal Revenue v. RosenheimCourt of Appeals for the Third Circuit · 1942
- Kelleher v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1938
3Cited by35 opinions
- Cool Fuel, Incorporated v. William H. Connett, Etc.Court of Appeals for the Ninth Circuit · 1982
- Meyer Harris Cohen, AKA Michael 'Mickey' Cohen v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
- Pyo v. CommissionerUnited States Tax Court · 1984
- Weinroth v. CommissionerUnited States Tax Court · 1980
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