Legal Opinion
Ignatius Page, Jr. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided February 7, 1962No. 16851_1PublishedCited by 12 opinions
1Per curiam
Ignatius Page, Jr. has filed a petition to review an unreported decision of the Tax Coürt of the United States dismissing Page’s petition and amended petition in that Court because of lack of jurisdiction. The grounds for the dismissal are (1) the absence of proof of a determination of a deficiency in Page’s federal income tax for the taxable years in question and (2) Page’s failure, in any event, to affix a copy of any deficiency notice to his petition and amended petition as required by Rule 7(c) (4) of the Tax Court’s Rules of Practice, 26 U.S.C.A. (I.R.C.1954) § 7453. We necessarily…
2Cases cited10 opinions
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- Bessie Lasky and Jesse L. Lasky v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- National Committee to Secure Justice, etc. v. CommissionerUnited States Tax Court · 1957
- George H. T. Dudley v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Jefferson Loan Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1957
5 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Cincinnati Transit, Inc. v. CommissionerUnited States Tax Court · 1971
- W.M. Spector and James M. Stokes v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1986
- Transport Manufacturing & Equipment Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 1970
- Johnston v. CommissionerUnited States Tax Court · 1969
- Dees v. Comm'rUnited States Tax Court · 2017
7 more not listed; retrieve them via the Exa API.