MASON v. COMMISSIONER OF INTERNAL REVENUE

Nos. 14496, 14497.

210 F.2d 388 (1954)

MASON v. COMMISSIONER OF INTERNAL REVENUE (two cases).

United States Court of Appeals Fifth Circuit.

February 12, 1954.


Attorney(s) appearing for the Case

Samuel E. Ziegler, Dallas, Tex., for petitioner.

Charles W. Davis, Ch. Cnsl. Bur. Int. Rev., Rollin H. Transue, Sp. Atty., Ellis N. Slack, Sp. Asst. to Atty. Gen., H. Brian Holland, Asst. Atty. Gen., Louise Foster, Sp. Asst. to Atty. Gen., Melva M. Graney, Sp. Asst. to Atty. Gen., Washington, D. C., for respondent.

Before HUTCHESON, Chief Judge, and HOLMES and RIVES, Circuit Judges.


HUTCHESON, Chief Judge.

These appeals, consolidated for briefing and argument, are taken from orders of the Tax Court which granted, without opinion, the commissioner's motions1 to dismiss, for want of jurisdiction, petitions2 taxpayers had filed for a redetermination of the deficiencies, set forth in his jeopardy assessments of March 14, 1952, and mailed to taxpayers...

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