SIMON v. COMMISSIONER OF INTERNAL REVENUE

No. 196, Docket 20962.

176 F.2d 230 (1949)

SIMON v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Second Circuit.

Decided June 27, 1949.


Attorney(s) appearing for the Case

Theron Lamar Caudle, Ellis N. Slack and Fred E. Youngman, Washington, D. C., for respondent.

David L. Landy, Buffalo, New York, for petitioner.

Before L. HAND, Chief Judge, and CLARK and FRANK, Circuit Judges.


FRANK, Circuit Judge.

1. Jurisdiction:

As we understand it, taxpayer and the government agree as follows: (a) If the Tax Court, on April 28, 1947, when the taxpayer filed his motion for reconsideration, still had statutory power to act with respect to the proceedings, then, under 26 U.S.C.A. § 1142, the time, three months, for filing a petition for review in this court of the Tax Court's decision began to run from the time of the Tax Court's denial...

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