Legal Opinion
Baldwin v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided March 11, 1938No. 8523PublishedCited by 2 opinions
1Opinion of the Court
STEPHENS, Circuit Judge.
The Commissioner of Internal Revenue determined a deficiency in the estate tax on the estate of Janet M. Baldwin of $2,-034.74, and on or about May 11, 1936, forwarded to Murray Baldwin and David Cos-grave, as executors of the estate, statutory deficiency letters notifying them of the deficiency and of the right to petition the Board of Tax Appeals within ninety days.
On August 8, 1936, Murray Baldwin filed with the Board of Tax Appeals a petition for review. This was signed by “George D. Collins, Jr., Counsel for Petitioner,” and verified by Murray Baldwin. The caption…
2Cases cited7 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Goldsmith v. United States Board of Tax AppealsSupreme Court of the United States · 1926
- Bankers Pocahontas Coal Co. v. BurnetSupreme Court of the United States · 1932
- Board of Tax Appeals v. United States ex rel. Shults Bread Co.Court of Appeals for the D.C. Circuit · 1929
- Houston Street Corp. v. CommissionerCourt of Appeals for the Fifth Circuit · 1936
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Commissioner of Internal Revenue v. Erie Forge Co.Court of Appeals for the Third Circuit · 1948
- United States v. WolffDistrict Court, S.D. New York · 1938