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HAMILTON v. COMMISSIONER

Docket Nos. 19829, 21258.

13 T.C. 747 (1949)

REBECCA S. HAMILTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JULIAN CHAQUENEAU, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 14, 1949.

Attorney(s) appearing for the Case

Russell B. Livermore, Esq., for the petitioner in Docket No. 19829, and Julian Chaqueneau, pro se, in Docket No. 21258.

Robert C. Whitley, Esq., for the respondent.

OPINION.

TURNER, Judge:

These proceedings were heard on motions of the respondent to dismiss for lack of jurisdiction, on the ground that the petitions were not filed within the period prescribed therefor in section 272 (a) (1) of the Internal Revenue Code.1

Petitioner Rebecca S. Hamilton filed her 1944 income tax return with the collector of internal revenue for the third...

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