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McCORD v. COMMISSIONER OF INTERNAL REVENUE

No. 7705.

123 F.2d 164 (1941)

McCORD v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals for the District of Columbia.

Decided October 28, 1941.

Attorney(s) appearing for the Case

Clark J. Milliron, of Los Angeles, Cal., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, J. Louis Monarch, Helen R. Carlson, and S. Dee Hanson, Sp. Assts. to Atty. Gen., and J. P. Wenchel and Charles E. Lowery, both of Washington, D. C., Bureau of Internal Revenue, for respondent.

Before MILLER, VINSON, and RUTLEDGE, Associate Justices.

VINSON, Associate Justice.

The taxpayer filed a petition with the Board of Tax Appeals for the redetermination of deficiencies in income taxes and penalties. The Board dismissed the petition for lack of jurisdiction, because it concluded that the petition had not been filed within the 90 day statutory period. A review of that conclusion is before us.

The ninety day period in this case ended on January 8, 1940. On Saturday, January 6, 1940, counsel for the...

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