GOLDENBERG v. WESTOVER

No. 10887.

150 F.2d 388 (1945)

GOLDENBERG et al. v. WESTOVER, Collector of Internal Revenue.

Circuit Court of Appeals, Ninth Circuit.

June 29, 1945.


Attorney(s) appearing for the Case

Frank C. Weller, and Thomas S. Tobin, both of Los Angeles, Cal., for appellant Paul W. Sampsell.

George Bouchard, of Los Angeles, Cal., for appellant Blanche Goldenberg.

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, A. F. Prescott, Maurice P. Wolk, and Helen Goodner, Sp. Assts. to the Atty. Gen., all of Washington, D. C., and Charles H. Carr, U. S. Atty., E. H. Mitchell, Asst. U. S. Atty., and Eugene Harpole, Sp. Atty., all of Los Angeles, Cal., for appellee.

Before GARRECHT, MATHEWS, and STEPHENS, Circuit Judges.


MATHEWS, Circuit Judge.

On October 30, 1939, the Commissioner of Internal Revenue determined that there was a deficiency of $1,727.76 (including a penalty of $345.55) in respect of the income tax of Blanche Goldenberg, hereafter called the taxpayer, for the calendar year 1935 and mailed her a notice of the deficiency. The 90-day period within which she might have filed a petition for a redetermination of the deficiency expired on January 29, 1940.

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