Opinion · Court of Appeals for the Third Circuit
Underwriters, Inc. v. Commissioner of Internal Revenue
215 F.2d 953
- Type
- Opinion
- Court
- Court of Appeals for the Third Circuit
- Jurisdiction
- Federal
- Date
- 1954-10-13
- Topic
- general
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.
Citator
UpLaw has not yet analyzed Underwriters, Inc. v. Commissioner of Internal Revenue. The absence of a flag is not a finding that it is good law.
- Cited by
- 8 opinions
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.