Underwriters, Inc. v. Commissioner of Internal Revenue
215 F.2d 953, 46 A.F.T.R. (P-H) 623, 1954 U.S. App. LEXIS 4360
Court of Appeals for the Third Circuit·Decided October 13, 1954·No. 11200_1·Published·Cited by 8 cases
Opinion
The petitioner seeks to review an order of the Tax Court dismissing its petition for lack of jurisdiction. It appears that the notice of deficiency was mailed on December 12, 1952 and that the petition was filed with the Tax Court on March 13, 1953, which was 91 days thereafter. It was, therefore, filed out of time and conferred no jurisdiction on the court. The order of the Tax Court will accordingly be affirmed.
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Underwriters, Inc. v. Commissioner of Internal Revenue, 215 F.2d 953, 46 A.F.T.R. (P-H) 623, 1954 U.S. App. LEXIS 4360 (3d Cir. 1954).
215 F.2d 953 (Underwriters, Inc. v. Commissioner of Internal Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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