Legal Opinion
Chambers v. Lucas
Court of Appeals for the D.C. Circuit
Decided May 5, 1930PublishedCited by 10 opinions
1Opinion of the Court
VAN ORSDEL, Associate Justice.
This appeal is from an order of the United States Board of Tax Appeals dismissing appellant’s petition asking a redetermination of deficiencies in taxes for the years 1922, 1923, and 1924.
It appears that on November 10, 1927, the Commissioner mailed appellant the statutory notice of his determination of deficiencies; and on January 10; 1928, appellant filed Ms petition with the Board asking for a redetermination of the deficiencies. The Commissioner filed a motion to dismiss for lack of jurisdiction, on the ground that the petition was not filed with the Board…
2Cases cited4 opinions
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Lucas v. Pilliod Lumber Co.Supreme Court of the United States · 1930
- Sheets v. Selden's LesseeSupreme Court of the United States · 1865
- Lewis-Hall Iron Works v. BlairCourt of Appeals for the D.C. Circuit · 1928
3Cited by10 opinions
- DeKine v. District of ColumbiaDistrict of Columbia Court of Appeals · 1980
- Poynor v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1936
- Stebbins' Estate v. HelveringCourt of Appeals for the D.C. Circuit · 1941
- U. S. Electrical Motors, Inc. v. JonesCourt of Appeals for the D.C. Circuit · 1946
- Ryan v. AlexanderCourt of Appeals for the Tenth Circuit · 1941
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