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COMMISSIONER OF INTERNAL REVENUE v. ROSENHEIM

No. 8043.

132 F.2d 677 (1942)

COMMISSIONER OF INTERNAL REVENUE v. ROSENHEIM.

Circuit Court of Appeals, Third Circuit.

Decided December 31, 1942.

Attorney(s) appearing for the Case

Newton K. Fox, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for petitioner.

Morris H. Goldman, of Philadelphia, Pa. (D. Benjamin Kresch and Wolf, Block, Schorr & Solis-Cohen, all of Philadelphia, Pa., on the brief), for respondent.

Before JONES and GOODRICH, Circuit Judges, and AVIS, District Judge.

JONES, Circuit Judge.

On the present respondent's motion the Board of Tax Appeals dismissed her earlier petition for a redetermination of transferee liability, as found by the Commissioner, on the ground that notice of the liability had not been served in the manner required by the applicable statute. The matter is now before us on the Commissioner's petition for a review of the Board's decision.

The determination by the Commissioner which gave rise to the...

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