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  • Underwriters, Inc. v. Commissioner of Internal Revenue, 215 F.2d 953, 3rd Cir. (1954)

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    The United States Court of Appeals affirmed the Tax Court's dismissal of a petition for lack of jurisdiction. The Tax Court dismissed the petition because the petitioner filed it 91 days after the IRS mailed a notice of deficiency, which was beyond the 90-day deadline. The Court of Appeals agreed that the late filing deprived the Tax Court of jurisdiction to hear the petition.

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    Filed: 1954-10-13 Precedential Status: Precedential Citations: 215 F.2d 953 Docket: 11200_1

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    The United States Court of Appeals affirmed the Tax Court's dismissal of a petition for lack of jurisdiction. The Tax Court dismissed the petition because the petitioner filed it 91 days after the IRS mailed a notice of deficiency, which was beyond the 90-day deadline. The Court of Appeals agreed that the late filing deprived the Tax Court of jurisdiction to hear the petition.

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    Underwriters, Inc. v. Commissioner of Internal Revenue, 215 F.2d 953, 3rd Cir. (1954)

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    The United States Court of Appeals affirmed the Tax Court's dismissal of a petition for lack of jurisdiction. The Tax Court dismissed the petition because the petitioner filed it 91 days after the IRS mailed a notice of deficiency, which was beyond the 90-day deadline. The Court of Appeals agreed that the late filing deprived the Tax Court of jurisdiction to hear the petition.

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    of 1

    215 F.

    2d 953
    54-2 USTC P 9611

    UNDERWRITERS, Inc. Petitioner,


    v.
    COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 11200.

    United States Court of Appeals, Third Circuit.


    Argued Oct. 7, 1954.
    Decided Oct. 13, 1954.

    J. Webster Jones, Philadelphia, Pa., for petitioner.


    H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Hilbert P. Zarky, C.
    Guy Tadlock, Sp. Assts. to the Atty. Gen., on the brief for respondent.
    Before MARIS, McLAUGHLIN and STALEY, Circuit Judges.
    PER CURIAM.

    The petitioner seeks to review an order of the Tax Court dismissing its petition
    for lack of jurisdiction. It appears that the notice of deficiency was mailed on
    December 12, 1952 and that the petition was filed with the Tax Court on March
    13, 1953, which was 91 days thereafter. It was, therefore, filed out of time and
    conferred no jurisdiction on the court. The order of the Tax Court will
    accordingly be affirmed.

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