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MINDELL v. COMMISSIONER OF INTERNAL REVENUE

No. 89, Docket 22451.

200 F.2d 38 (1952)

MINDELL v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Second Circuit.

Decided November 24, 1952.

Attorney(s) appearing for the Case

Boris Kostelanetz, New York City, Rexford E. Tompkins, New York City, of counsel, for petitioner.

Charles S. Lyon, Asst. Atty. Gen., Ellis N. Slack and George F. Lynch, Sp. Assts. to Atty. Gen., for respondent.

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

PER CURIAM.

The Internal Revenue Code, 26 U.S. C.A., § 272(a) (1), provides that within 90 days after the mailing of a deficiency notice, the taxpayer may file a petition with the Tax Court for a redetermination of the deficiency. The final sentence of the paragraph reads:

"If the notice is addressed to a person outside the States of the Union and the District of Columbia, the period specified in this paragraph shall be one hundred and fifty days in...

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