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TENZER v. C. I. R.

No. 16513.

285 F.2d 956 (1960)

William I. TENZER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

December 30, 1960.

Attorney(s) appearing for the Case

Ernest R. Mortenson, Pasadena, Cal., for petitioner.

Howard A. Heffron, Acting Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Charles B. E. Freeman, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before CHAMBERS and KOELSCH, Circuit Judges, and BOLDT, District Judge.

CHAMBERS, Circuit Judge.

Tenzer contends that he has a right to litigate in the Tax Court a deficiency determination on his 1952 federal income taxes because he filed there a petition for review within 90 days1 after personal service2 upon him of a copy of the Commissioner's notice which was adverse to him. This notice is commonly called the 90-day letter. But the Commissioner says, "No." He relies on the fact...

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