Legal Opinion
Bernard Bloch v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided May 5, 1958No. 15731_1PublishedCited by 32 opinions
1Opinion of the Court
ORR, Circuit Judge.
Deficiencies in income taxes were assessed against appellant by the Commissioner of Internal Revenue for the years 1947, 1948, 1952 and 1953. At the time the assessments were made and notice thereof given, appellant was an inmate of Terminal Island Federal Penitentiary.
Appellant prepared petitions for a re-determination of the deficiencies and filed them with the Tax Court. The petitions were dismissed for the reason that they were not filed within the 90-day period required by sections 6213(a) and 7502(a) of the 1954 Code, 26 U.S.C.A. §§ 6213(a), 7502(a); and that…
2Cases cited6 opinions
- 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
- Central Paper Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1952
- Detroit Automotive Products Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1953
- Di Prospero v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
1 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Lois Anderson v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- C. Louis Wood and Hallie D. Wood v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Sylvan v. CommissionerUnited States Tax Court · 1975
- Wood v. CommissionerUnited States Tax Court · 1964
- James E. Shipley and Patricia B. Shipley v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1978
27 more not listed; retrieve them via the Exa API.