Legal Opinion
Turner's Estate v. Helvering
Court of Appeals for the D.C. Circuit
Decided January 2, 1934No. 5903PublishedCited by 7 opinions
1Opinion of the Court
MARTIN, Chief Justice.
This is an appeal from a decision of the Board of Tax Appeals involving income taxes for the year 1928. As appears below, we do not find it necessary to consider the legality of the assessments in question, for the reason that in' our opinion this court is without jurisdiction to entertain the appeal.
It appears that the taxpayer, Richard B. Turner, was an inhabitant of Chester, Pa., which is located within the third judicial circuit. The taxpayer made this return for income taxes in the year 1928 at the office of a collector within that circuit. A deficiency notice was…
2Cases cited3 opinions
- McNutt Ex Rel. Leggett, Smith, & Lawrence v. BlandSupreme Court of the United States · 1844
- Matheson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Rusk v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1931
3Cited by7 opinions
- Bernard H. Dornbusch v. Commissioner of Internal Revenue Service, Karl L. DahlstromCourt of Appeals for the Fifth Circuit · 1988
- Edward M. Becker and Alice M. Becker v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1988
- First Nat. Bank of Canton v. Irving Trust Co.Court of Appeals for the Second Circuit · 1933
- William L. Becker v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1983
- Estate of Clack v. CommissionerUnited States Tax Court · 1996
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