Legal Opinion
Edwin Jones Montgomery, Sr. And Dorothy Scott Montgomery v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided November 14, 1966No. 20451PublishedCited by 24 opinions
1Opinion of the Court
ELY, Circuit Judge:
The Tax Court, without a written opinion, granted the Commissioner’s motion to dismiss a petition for redetermination of income tax deficiencies. It also denied a motion to set aside the order of dismissal. The petitioners, husband and wife, 1 seek review, invoking our jurisdiction under 26 U.S.C. § 7482.
The noticed deficiencies were for the taxable years 1957, 1958, 1959, and 1960. The Commissioner’s notice of his determination was mailed on December 12, 1963. The taxpayer, within the prescribed ninety-day period, filed his petition for redetermination with the Tax Court…
2Cases cited2 opinions
- Link v. Wabash RailroadSupreme Court of the United States · 1962
- United States v. Pacific Fruit & Produce Co.Court of Appeals for the Ninth Circuit · 1943
3Cited by24 opinions
- Albert Flaksa v. Little River Marine Construction Co., Inc.Court of Appeals for the Fifth Circuit · 1968
- Brooks v. CommissionerUnited States Tax Court · 1984
- Robert P. Noli and Delora J. Noli v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- Freedson v. CommissionerUnited States Tax Court · 1977
- James C. Reece v. United States of AmericaCourt of Appeals for the Ninth Circuit · 1972
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