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CHAMBERS v. LUCAS

41 F.2d 299 (1930)

CHAMBERS v. LUCAS, Commissioner of Internal Revenue.

Court of Appeals of District of Columbia.

Decided May 5, 1930.

Attorney(s) appearing for the Case

C. H. Bradley and John Philip Hill, both of Washington, D. C., for appellant.

Mabel W. Willebrandt, Asst. Atty. Gen., and C. M. Charest, V. J. Heffernan, Sewall Key, and John G. Remey, all of Washington, D. C., for appellee.

Before MARTIN, Chief Justice and ROBB and VAN ORSDEL, Associate Justices.

VAN ORSDEL, Associate Justice.

This appeal is from an order of the United States Board of Tax Appeals dismissing appellant's petition asking a redetermination of deficiencies in taxes for the years 1922, 1923, and 1924.

It appears that on November 10, 1927, the Commissioner mailed appellant the statutory notice of his determination of deficiencies; and on January 10, 1928, appellant filed his petition with the Board asking for a redetermination of the deficiencies...

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