Thelma Blevins v. Commissioner of Internal Revenue

Sixth Circuit

Thelma Blevins v. Commissioner of Internal Revenue

238 F.2d 621

CourtCourt of Appeals for the Sixth Circuit

DecidedOctober 18, 1956

Docket12766_1

StatusPublished

Cited by6 cases

This text of 238 F.2d 621 (Thelma Blevins v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Sixth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Thelma Blevins v. Commissioner of Internal Revenue, 238 F.2d 621 (6th Cir. 1956).

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Opinion

PER CURIAM.

This petition, filed by Thelma Blevins, for review of the decision of the Tax Court of the United States finding deficiencies in petitioner’s income tax and additions to tax for the years 1940 to 1951, inclusive, has been duly heard and considered upon the oral arguments and briefs of attorneys for the parties and upon the record in the case;

And it appearing that the findings of the Tax Court are supported by substantial evidence and are not clearly erroneous, and that the conclusions of the Tax Court as to the applicable law were correctly drawn, as shown by the reasoning of the court in its opinion;

And it appearing further that, inasmuch as the petitioner filed no tax returns for the years involved, the statute of limitations does not bar the recovery of the tax deficiencies. Section 275(a), I.R.C. (1939), 26 U.S.C.A.;

The decision of the Tax Court is affirmed.

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