STEBBINS' ESTATE v. HELVERING

No. 7651.

121 F.2d 892 (1941)

STEBBINS' ESTATE et al. v. HELVERING, Com'r of Internal Revenue.

United States Court of Appeals for the District of Columbia.

Decided April 28, 1941.


Attorney(s) appearing for the Case

Raymond M. Hudson, Minor Hudson, Geoffrey Creyke, Jr., and Frank M. Chapin, all of Washington, D. C., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, Joseph M. Jones, J. P. Wenchel, and Charles E. Lowery, all of Washington, D. C., for respondent.

Before GRONER, Chief Justice, and EDGERTON and RUTLEDGE, Associate Justices.


GRONER, C. J.

In this case the Board of Tax Appeals declined jurisdiction because the petition for redetermination was not filed with the Board within 90 days after the mailing of the deficiency notice.1 No other question is involved.

The facts are these. Notice of deficiency was mailed by the Commissioner January 18, 1939. The statutory 90 days expired April 18. On April 17, from Miami, Florida, counsel for petitioner sent a telegram...

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