221 F2d 806 Bishop v. R H Reichel

221 F.2d 806

Estelle BISHOP, Plaintiff-Appellant,


R. H. REICHEL, Acting District Director of Internal Revenue, Defendant-Appellee.

No. 239.

Docket 23452.

United States Court of Appeals Second Circuit.

Argued April 12, 1955.

Decided April 28, 1955.

Appeal from the United States District Court for the Northern District of New York; Stephen W. Brennan, Judge.

Appeal by Estelle Bishop from dismissal of her action for refund of income taxes for 1943 assessed against her in 1953 on the basis of dividends originally, but erroneously, computed as the property of her husband — see Bishop v. Shaughnessy, D.C.N.D.N.Y., 95 F.Supp. 759, affirmed 2 Cir., 195 F.2d 683 — and the district court's holding that the assessments were timely under I.R.C. § 3801, 26 U.S.C.A. § 3801, giving an additional period of one year for the adjustment of income between "related taxpayers," and I.R.C. § 277, 26 U.S.C.A. § 277, allowing an additional 90 days after timely notice of a deficiency for the taxpayer to appeal to the Tax Court, and 60 days further for the Commissioner of Internal Revenue to make the assessment.

Martin F. Kendrick, Syracuse, N. Y. (Laurence Sovik, of Smith & Sovik, Syracuse, N. Y., on the brief), for plaintiff-appellant.

Morton K. Rothschild, Sp. Asst. to Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack and Lee A. Jackson, Sp. Assts. to Atty. Gen., and Theodore F. Bowes, U. S. Atty. for the Northern Dist. of New York, Syracuse, N. Y., and Charles J. Miller, Asst. U. S. Atty., Syracuse, N. Y., on the brief), for defendant-appellee.

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


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Affirmed on the opinion of District Judge Brennan, D.C.N.D.N.Y., 127 F. Supp. 750.