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HAAG v. COMMISSIONER OF INTERNAL REVENUE

No. 4680.

59 F.2d 516 (1932)

HAAG v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

June 14, 1932.

Attorney(s) appearing for the Case

Geo. E. H. Goodner, of Washington, D. C., for petitioner.

G. A. Youngquist, Asst. Atty. Gen., Sewall Key and Hayner N. Larson, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and W. Frank Gibbs, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before ALSCHULER, EVANS and SPARKS, Circuit Judges.

EVANS, Circuit Judge (after stating the facts as above).

Petitioner relies on two grounds for reversal of the order of the Board: (a) The statute of limitations had run, and the claim was barred. (b) The administration of the estate of Louis E. Haag had been closed and Elnora C. Haag discharged as executrix when respondent mailed the deficiency notice to Elnora C. Haag, executrix. The Board of Tax Appeals was therefore without jurisdiction to hear the application...

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