Legal Opinion
Edward Barron Estate Co. v. Commissioner of Int. Rev.
Court of Appeals for the Ninth Circuit
Decided December 31, 1937No. 8486PublishedCited by 13 opinions
1Opinion of the Court
HANEY, Circuit Judge.
This appeal is from a decision of the Board of Tax Appeals wherein by order, upon motion, petitioner’s alleged petition for redetermination of a deficiency found by the Commissioner in its income tax for the year 1932, in the sum of $43,279.67, was dismissed, for lack of jurisdiction.
On September 4, 1935, the Commissioner of Internal Revenue mailed to the taxpayer a notice of deficiency in income taxes for the calendar year 1932 in the amount of $43,279.67. The statutory period of ninety days from such mailing within which a petition for redetermination could be filed…
2Cases cited4 opinions
- Poynor v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1936
- Lewis-Hall Iron Works v. BlairCourt of Appeals for the D.C. Circuit · 1928
- The Executors and Heirs of Augustin De Yturbide, Deceased v. The United StatesSupreme Court of the United States · 1860
- Statler v. CommissionerUnited States Board of Tax Appeals · 1932
3Cited by13 opinions
- Central Paper Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1952
- Stebbins' Estate v. HelveringCourt of Appeals for the D.C. Circuit · 1941
- McCord v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1941
- Di Prospero v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- Organic Cannabis Foundation v. CirCourt of Appeals for the Ninth Circuit · 2020
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