(DOWNLOAD) "Simon v. Commissioner of Internal Revenue." by United States Court Of Appeals Second Circuit # eBook PDF Kindle ePub Free
eBook details
- Title: Simon v. Commissioner of Internal Revenue.
- Author : United States Court Of Appeals Second Circuit
- Release Date : January 27, 1949
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 62 KB
Description
As we understand it, taxpayer and the government agree as follows: (a) If the Tax Court, on April 28, 1947, when the taxpayer filed his motion for reconsideration, still had statutory power to act with respect to the proceedings, then, under 26 U.S.C.A. § 1142, the time, three months, for filing a petition for review in this court of the Tax Courts decision began to run from the time of the Tax Courts denial of the motion on April 29, 1947, and the petition for review, filed July 24, 1947, was timely. (b) The statutory power of the Tax Court to act expired three months after January 27, 1947, because of the provisions of Section 1140, as amended by Section 504 of the Revenue Act of 1942, and Section 1142, as amended. The government, however, contends that, under Section 1142, the three-months period ended on April 27, 1947, and that therefore the petition for review was not timely filed, so that this Court must dismiss the petition without considering the merits. The taxpayer answers that, as April 27, 1947, was a Sunday, the three months did not expire until April 28. We agree with the taxpayer.
 "Simon v. Commissioner of Internal Revenue." by United States Court Of Appeals Second Circuit # eBook PDF Kindle ePub Free){kind=link}