Dilks v. Blair

ALSCHULER, Circuit Judge.

The Board of Tax Appeals dismissed the petition for review on the ground that it reached the board one day too late — 61 days after the mailing by the Commissioner of notiee of determination of deficiency of $27,473.74' on petitioner’s federal income tax for the year 1921, instead of 60 days, as prescribed by section 274 of the Revenue Act of 1924 (26 USCA §§ 1048-1054 [U. S. Comp. St. § 6336%zz[l]).

It appears that notiee of the determination was placed in the registered mail at Washington, December 18, 1925, and the appeal papers were mailed at Chicago, February 15,…