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POYNOR v. COMMISSIONER OF INTERNAL REVENUE

Nos. 7958, 7959.

81 F.2d 521 (1936)

POYNOR v. COMMISSIONER OF INTERNAL REVENUE (two cases).

Circuit Court of Appeals, Fifth Circuit.

March 7, 1936.

Attorney(s) appearing for the Case

Austin F. Anderson, of Fort Worth, Tex., for petitioners.

Norman D. Keller and Sewall Key, Sp. Assts. to the Atty. Gen., Frank J. Wideman, Asst. Atty. Gen., and Arthur L. Jacobs, Atty., Robert H. Jackson, Asst. Gen. Counsel, Bureau of Internal Revenue, and Isador Graff, Sp. Atty., Bureau of Internal Revenue, all of Washington, D. C., for respondent.

Before FOSTER, SIBLEY, and WALKER, Circuit Judges.

WALKER, Circuit Judge.

In each of these cases the Board of Tax Appeals sustained a motion of the respondent to dismiss the taxpayer's petition to the Board for a redetermination of a deficiency determined by the Commissioner with respect to the petitioner's income tax liability for the year 1929, on the ground that the petition was not filed with the Board within the 90-day period prescribed by statute. On October 23, 1934, respondent mailed to the petitioner in each...

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