TURNER'S ESTATE v. HELVERING

No. 5903.

68 F.2d 759 (1934)

TURNER'S ESTATE v. HELVERING, Commissioner of Internal Revenue.

Court of Appeals of the District of Columbia.

Decided January 2, 1934.


Attorney(s) appearing for the Case

James Craig Peacock and J. W. Townsend, both of Washington, D. C., for appellant.

G. A. Youngquist, C. M. Charest, S. S. Faulkner, Sewall Key, and J. P. Jackson, Sp. Assts. to Atty. Gen., for appellee.

Before MARTIN, Chief Justice, and ROBB, HITZ, and GRONER, Associate Justices.


MARTIN, Chief Justice.

This is an appeal from a decision of the Board of Tax Appeals involving income taxes for the year 1928. As appears below, we do not find it necessary to consider the legality of the assessments in question, for the reason that in our opinion this court is without jurisdiction to entertain the appeal.

It appears that the taxpayer, Richard B. Turner, was an inhabitant of Chester, Pa., which is located within the third judicial circuit...

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