BALDWIN v. COMMISSIONER OF INTERNAL REVENUE

No. 8523.

94 F.2d 355 (1938)

BALDWIN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

March 11, 1938.


Attorney(s) appearing for the Case

Allen Spivock, of San Francisco, Cal., for petitioner.

James W. Morris, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, Joseph M. Jones, and John J. Pringle, Jr., Sp. Assts. to Atty. Gen., for respondent.

Before GARRECHT, HANEY, and STEPHENS, Circuit Judges.


STEPHENS, Circuit Judge.

The Commissioner of Internal Revenue determined a deficiency in the estate tax on the estate of Janet M. Baldwin of $2,034.74, and on or about May 11, 1936, forwarded to Murray Baldwin and David Cosgrave, as executors of the estate, statutory deficiency letters notifying them of the deficiency and of the right to petition the Board of Tax Appeals within ninety days.

On August 8, 1936, Murray Baldwin filed with the Board of Tax Appeals...

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