RICH v. COMMISSIONER OF INTERNAL REVENUE

No. 16595.

250 F.2d 170 (1957)

Albert G. RICH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

December 12, 1957.


Attorney(s) appearing for the Case

Robert M. Taylor, Philadelphia, Pa., for petitioner.

Charles K. Rice, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson, George F. Lynch, Attys., Nelson P. Rose, Chief Counsel, Rollin H. Transue, Sp. Atty., I. R. S., Washington, D. C., for respondent.

Before RIVES, TUTTLE and BROWN, Circuit Judges.


RIVES, Circuit Judge.

The sole question presented for review is whether the Tax Court properly dismissed the taxpayer's petition for redetermination of proposed deficiencies in federal income taxes1 because not timely filed.2

We briefly summarize the facts as stated in the petition for review. The statutory notice of proposed deficiencies was mailed by the...

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