1. Home
  2. Browse Decisions
  3. F.2d
  4. 718 F.2d
  5. 718 F.2d 6 (1983)
 

FERRE v. COMMISSIONER OF INTERNAL REVENUE

No. 83-1220.

718 F.2d 6 (1983)

Jose A. FERRE, Petitioner, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellee.

United States Court of Appeals, First Circuit.

Decided October 7, 1983.

Attorney(s) appearing for the Case

Robert A. Trevisani, John M. Truelove, and Gadsby & Hannah, Boston, Mass., on brief, for petitioner, appellant.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Ann Belanger Durney, and Kristina E. Harrigan, Attys., Tax Div., Dept. of Justice, Washington, D.C., on brief, for respondent, appellee.

Before BOWNES, Circuit Judge, ALDRICH and COWEN, Senior Circuit Judges.

BAILEY ALDRICH, Senior Circuit Judge.

This is an appeal from the dismissal of petitioner's suit brought in the Tax Court to determine the validity of an income tax deficiency assessment because not filed within 90 days of the mailing of the deficiency notice. 44 T.C.M. (CCH) 605 (1982). Petitioner, who had filed in 146 days, claims he had 150 days because the notice was "addressed to a person outside the United States."

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases