CURRY v. C. I. R.

No. 76-1061.

571 F.2d 1306 (1978)

Willie A. CURRY, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided March 14, 1978.


Attorney(s) appearing for the Case

Andrew Phillip Kline, Richmond, Va. (Hooe & Kline, Richmond, Va., on brief), for appellant.

William S. Estabrook, III, Atty., Tax Div., Dept. of Justice, Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Ann Belanger Durney, Attys., Tax Div., Dept. of Justice, Washington, D. C., on brief), for appellee.

Before HAYNSWORTH, Chief Judge, and BUTZNER and HALL, Circuit Judges.


BUTZNER, Circuit Judge:

Willie A. Curry petitioned the Tax Court for redetermination of deficiencies in income taxes totaling more than $53,000 asserted by the Commissioner of Internal Revenue for the years 1968 through 1971. The Tax Court found that Curry's petition had not been timely filed and dismissed the case for lack of jurisdiction.1 We reverse.

I

On April 14, 1975,...

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