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SCHWARTZ v. COMMISSIONER OF INTERNAL REVENUE

No. 10518.

140 F.2d 956 (1944)

SCHWARTZ v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

February 16, 1944.

Attorney(s) appearing for the Case

Hy Schwartz, of Los Angeles, Cal., for appellant.

Samuel O. Clark, Jr., Asst. Atty. Gen., Tax Division, and Sewall Key, Arthur Manella, and James P. Garland, Sp. Assts. to the Atty. Gen., for appellee.

Before GARRECHT, STEPHENS, and HEALY, Circuit Judges.

GARRECHT, Circuit Judge.

The question here is one of jurisdiction.

On November 24, 1942, the Commissioner of Internal Revenue mailed to Hy Schwartz and Marie E. Schwartz, his wife, also the taxpayer and petitioner herein, a joint notice of deficiency for income taxes for the period from 1934 through 1938. Within 90 days, on February 19, 1943, a petition for review was filed, which was signed and verified by Hy Schwartz only. The Commissioner of Internal Revenue...

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