Legal Opinion
Albert G. Rich v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided December 12, 1957No. 16595_1PublishedCited by 50 opinions
1Opinion of the Court
RIVES, Circuit Judge.
The sole question presented for review is whether the Tax Court properly dismissed the taxpayer’s petition for redetermination of proposed deficiencies in federal income taxes1 because not timely filed.2
*172We briefly summarize the facts as stated in the petition for review. The statutory notice of proposed deficiencies was mailed by the Commissioner on February 15, 1956 addressed to “Mr. Albert G. Rich, c/o Warden, Federal Penitentiary, Danbury, Connecticut.” The taxpayer was then and still is a prisoner in that institution. On May 7, 1956, the Clerk of the Tax Court…
2Cases cited22 opinions
- Price v. JohnstonSupreme Court of the United States · 1948
- Brotherhood of Railroad Trainmen v. Baltimore & Ohio RailroadSupreme Court of the United States · 1947
- United States v. LombardoSupreme Court of the United States · 1916
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- United States v. MinkerSupreme Court of the United States · 1956
17 more not listed; retrieve them via the Exa API.
3Cited by50 opinions
- Moffat v. CommissionerUnited States Tax Court · 1966
- Sylvan v. CommissionerUnited States Tax Court · 1975
- August v. CommissionerUnited States Tax Court · 1970
- Henry G. Pugsley v. Commissioner of Internal Revenue, Joseph T. Rezzonico v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
- George K. Drake and Charlene C. Drake v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1977
45 more not listed; retrieve them via the Exa API.