Legal Opinion
Eppler v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided April 3, 1951No. 10182_1PublishedCited by 30 opinions
1Opinion of the Court
SWAIM, Circuit Judge.
This is an appeal from an order of the Tax Court of the United States granting the motion of the Commissioner of Internal Revenue to dismiss the petitioner’s petition for a redetermination of a deficiency which the Commissioner had determined to be due from the petitioner. The petition was dismissed on the ground that it had not been filed within the 90 day period provided by statute for such appeals.
The Commissioner on June 3, 1949, mailed a notice of deficiency to the petitioner at an address where petitioner had formerly lived. The postal authorities were unable to…
2Cases cited11 opinions
- Commissioner of Internal Revenue v. StewartCourt of Appeals for the Sixth Circuit · 1951
- Welch v. SchweitzerCourt of Appeals for the Ninth Circuit · 1939
- Commissioner of Internal Revenue v. Forest Glen C. Co.Court of Appeals for the Seventh Circuit · 1938
- Lewis-Hall Iron Works v. BlairCourt of Appeals for the D.C. Circuit · 1928
- Maxfield v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1946
6 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Joseph Delman and Jeanette Delman v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1967
- Arkansas Motor Coaches, Limited, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Albert G. Rich v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Estate of McKaig v. CommissionerUnited States Tax Court · 1968
- Houghton v. CommissionerUnited States Tax Court · 1967
25 more not listed; retrieve them via the Exa API.