Legal Opinion
Schwartz v. Commissioner
Court of Appeals for the Ninth Circuit
Decided February 16, 1944No. 10518PublishedCited by 3 opinions
1Opinion of the Court
GARRECHT, Circuit Judge.
The question here is one of jurisdiction.
On November 24, 1942, the Commissioner of Internal Revenue mailed to Hy Schwartz and Marie E. Schwartz, his wife, also the taxpayer and petitioner herein, a joint notice of deficiency for income taxes for the period from 1934 through 1938. Within 90 days, on February 19, 1943, a petition for review was filed, which was signed and verified by Hy Schwartz only. The Commissioner of Internal Revenue filed a motion to dismiss the proceeding for lack of jurisdiction. An amended petition for review was filed April 12, 1943, signed and…
2Cases cited5 opinions
- Leidigh Carriage Co. v. StengelCourt of Appeals for the Sixth Circuit · 1899
- Weisser v. CommissionerUnited States Board of Tax Appeals · 1935
- Gibson Amusement Co. v. CommissionerUnited States Board of Tax Appeals · 1931
- Burnet v. First Nat. Bank of FresnoCourt of Appeals for the Ninth Circuit · 1931
- Monitor Amusement Co. v. CommissionerUnited States Board of Tax Appeals · 1931
3Cited by3 opinions
- Commissioner of Internal Revenue v. Erie Forge Co.Court of Appeals for the Third Circuit · 1948
- Miles v. StateNevada Supreme Court · 2004
- Greenan v. CommissionerCourt of Appeals for the Ninth Circuit · 1944