Princess Estelle-Lusandre Lingham v. Commissioner of Internal Revenue

Third Circuit

Princess Estelle-Lusandre Lingham v. Commissioner of Internal Revenue

242 F.2d 750, 50 A.F.T.R. (P-H) 2074, 1957 U.S. App. LEXIS 4286

CourtCourt of Appeals for the Third Circuit

DecidedApril 10, 1957

Docket12163_1

StatusPublished

Cited by7 cases

This text of 242 F.2d 750 (Princess Estelle-Lusandre Lingham v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Third Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Princess Estelle-Lusandre Lingham v. Commissioner of Internal Revenue, 242 F.2d 750, 50 A.F.T.R. (P-H) 2074, 1957 U.S. App. LEXIS 4286 (3d Cir. 1957).

Pincite

Opinion

PER CURIAM.

The taxpayer asks us to review an order of the Tax Court dismissing her petition for redetermination of her income tax liability for 1954. The Tax Court dismissed her petition for lack of jurisdiction because it was not filed in time. The petition for redetermination was mailed on the 91st day and received by the Tax Court on the 92d day after the date on which the notice of deficiency in question was mailed to the taxpayer. Section 6213 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 6213, however, requires such a petition by a taxpayer residing in a state of the Union or the District of Columbia to be filed with the Tax Court within 90 days after the notice of deficiency was mailed in order to confer jurisdiction upon the court. The Tax Court, therefore, rightly held that the taxpayer’s untimely petition did not give it jurisdiction to redetermine her 1954 income tax liability.

The order of the Tax Court will be affirmed.

Free access — add to your briefcase to read the full text and ask questions with AI

PER CURIAM.

The taxpayer asks us to review an order of the Tax Court dismissing her petition for redetermination of her income tax liability for 1954. The Tax Court dismissed her petition for lack of jurisdiction because it was not filed in time. The petition for redetermination was mailed on the 91st day and received by the Tax Court on the 92d day after the date on which the notice of deficiency in question was mailed to the taxpayer. Section 6213 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 6213, however, requires such a petition by a taxpayer residing in a state of the Union or the District of Columbia to be filed with the Tax Court within 90 days after the notice of deficiency was mailed in order to confer jurisdiction upon the court. The Tax Court, therefore, rightly held that the taxpayer’s untimely petition did not give it jurisdiction to redetermine her 1954 income tax liability.

The order of the Tax Court will be affirmed.

Cite This Page — Counsel Stack

Bluebook (online)

242 F.2d 750, 50 A.F.T.R. (P-H) 2074, 1957 U.S. App. LEXIS 4286, Counsel Stack Legal Research, https://law.counselstack.com/opinion/princess-estelle-lusandre-lingham-v-commissioner-of-internal-revenue-ca3-1957.

Opinion

Related

Cite This Page — Counsel Stack