1. Home
  2. Browse Decisions
  3. F.2d
  4. 384 F.2d
  5. 384 F.2d 929 (1967)
 

DELMAN v. C. I. R.

No. 15952.

384 F.2d 929 (1967)

Joseph DELMAN and Jeanette Delman, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided October 10, 1967.

Attorney(s) appearing for the Case

Martin D. Cohen, Cohen, Rosenbaum & Scher, Newark, N. J., for petitioners.

Willy Nordwind, Dept. of Justice, Tax Division, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Harold C. Wilkenfeld, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before SMITH, FREEDMAN and SEITZ, Circuit Judges.

OPINION OF THE COURT

WILLIAM F. SMITH, Circuit Judge.

This matter is before us on a petition to review an order of the Tax Court which dismissed as untimely taxpayers' petition for redetermination of 1960 and 1961 income taxes. The material facts as found by the Tax Court are not disputed. A notice of tax deficiencies for the years 1960 and 1961 was sent by certified mail to the taxpayers on December 23, 1964, addressed as follows:

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases