Legal Opinion
Anthony P. Skolski and Kathryne D. Skolski v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided October 22, 1965No. 15248PublishedCited by 37 opinions
1Opinion of the Court
MARIS, Circuit Judge.
We are asked by the taxpayers in this case to review an order of the Tax Court dismissing for lack of jurisdiction their petition for redetermination of deficiencies in income tax and fraud penalties for the years 1952 through 1959. The notice of the claimed tax deficiencies was sent by the Commissioner to the taxpayers on March 26, 1964. Under Section 6213(a) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 6213(a), 1 the taxpayers had 90 days thereafter during which to file with the Tax Court their petition for redetermination of these deficiencies. This period of 90…
2Cases cited3 opinions
- C. Louis Wood and Hallie D. Wood v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Thomas and Delilah Boccuto v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1960
- Bernard Bloch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
3Cited by37 opinions
- Lois Anderson v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Moffat v. CommissionerUnited States Tax Court · 1966
- Sylvan v. CommissionerUnited States Tax Court · 1975
- James E. Shipley and Patricia B. Shipley v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1978
- Lewy v. CommissionerUnited States Tax Court · 1977
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