Reliance Mfg. Co. v. Blair

In the case of John H. Weaver v. David H. Blair, Commissioner, etc. (decided April 27, 1927) 19 F.(2d) 16, the Circuit Court of Appeals for the Third Circuit passed upon the identical question, holding that the time of the payment of the fee is not jurisdictional, but procedural, and that, where the petition for redetermination was presented to the board within the statutory time, the board is not without jurisdiction because the fee did not accompany the petition, and was not paid until some days after the statutory time for filing had expired, and directed the board to reinstate the…