Lillian Galvin v. Comm'r of Internal Revenue, 239 F.2d 166 (2d Cir. 1956). · Go Syfert
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Lillian Galvin v. Comm'r of Internal Revenue, 239 F.2d 166 (2d Cir. 1956). Cases Citing This Book View Copy Cite
22 citation events (5 in the last 25 years) across 8 distinct courts.
Strongest positive: Hallmark Research Collective (tax, 2022-11-29)
Treatment trajectory · 1956 → 2026 · click a year to view as-of
1956 1991 2026
Top citers, strongest first. 4 distinct citers. How cited ↗
discussed Cited as authority (rule) Hallmark Research Collective (2×)
Tax Ct. · 2022 · confidence medium
See Underwriters, Inc. v. Commissioner, 215 F.2d 953, 954 (3d Cir. 1954) (per curiam); Galvin v. Commissioner, 239 F.2d 166, 166 (2d Cir. 1956) (per curiam); Rich v. Commissioner, 250 F.2d 170, 175 (5th Cir. 1957) (Johnsen, J., concurring in part); Teel v. Commissioner, 248 F.2d 749 , 34 751 (10th Cir. 1957), aff’g 27 T.C. 375 (1956); DeWelles v. United States, 378 F.2d 37, 39 (9th Cir. 1967). 8.
cited Cited "see, e.g." Buller v. Comm'r
2d Cir. · 2025 · signal: see, e.g. · confidence low
See, e.g., Galvin v. Comm’r, 239 F.2d 166 , 166 (2d Cir. 1956); Vibro Mfg.
cited Cited "see, e.g." Buller v. Comm'r
2d Cir. · 2025 · signal: see, e.g. · confidence low
See, e.g., Galvin v. Comm’r, 239 F.2d 166 , 166 (2d Cir. 1956); Vibro Mfg.
cited Cited "see, e.g." Buller v. Comm'r
2d Cir. · 2025 · signal: see, e.g. · confidence low
See, e.g., Galvin v. Comm’r, 239 F.2d 166 , 166 (2d Cir. 1956); Vibro Mfg.
Retrieving the full opinion text from the archive…
Lillian Galvin
v.
Commissioner of Internal Revenue
24076_1.
Court of Appeals for the Second Circuit.
Dec 3, 1956.
239 F.2d 166
Published

239 F.2d 166

57-1 USTC P 9215

Lillian GALVIN, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 76, Docket 24076.

United States Court of Appeals Second Circuit.

Argued Nov. 16, 1956.
Decided Dec. 3, 1956.

Murray S. Levine, New York City, for petitioner.

Charles B. E. Freeman, Atty., Dept. of Justice, Washington, D.C. (Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson and A. F. Prescott, Attys., Dept. of Justice, Washington, D.C., on the brief), for respondent.

Before CLARK, Chief Judge, and FRANK and HINCKS, Circuit Judges.

PER CURIAM.

[*~166]1

Taxpayer's petition for redetermination of deficiencies in her 1950 income taxes was filed with the Tax Court on September 15, 1955, the 92nd day after the notice of deficiency was mailed her. It was contained in an envelope bearing the United States postmark for September 14, 1955. Hence the court correctly held it had no jurisdiction of the petition, since it was not filed within the 90 days required by I.R.C. § 6213(a), 26 U.S.C., and since I.R.C. § 7502(a), providing for treating timely mailing as timely filing, was inapplicable in view of its express requirement that the postmark date must fall within the prescribed period.

[*~167]2

Affirmed.