TEEL v. COMMISSIONER OF INTERNAL REVENUE

No. 5606.

248 F.2d 749 (1957)

Theron C. TEEL and Lynn W. Teel, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Tenth Circuit.

October 15, 1957.


Attorney(s) appearing for the Case

Hardin A. Whitney, Jr., Salt Lake City, Utah (Oscar W. Moyle, Jr., Salt Lake City, Utah, was with him on the brief), for petitioners.

Arthur I. Gould, Atty., Dept. of Justice, Washington, D.C. (Charles K. Rice, Asst. Atty. Gen., Ellis N. Slack, I. Henry Kutz, and Charles B. E. Freeman, Attys., Dept. of Justice, Washington, D.C., were with him on the brief), for respondent.

Before MURRAH, PICKETT and LEWIS, Circuit Judges.


PICKETT, Circuit Judge.

This is a petition to review a decision of the Tax Court dismissing a petition for a redetermination of a tax deficiency for the reason that it was not filed within 90 days from the date of the mailing of the notice of deficiency to the taxpayer. § 272 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 272 provides that when the Commissioner determines a tax deficiency, he is authorized to send a notice of the same to the taxpayer...

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