Horace Foster v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “[T]he filing of the petition is jurisdictional and * * * a failure to file the petition within the ninety (90) day period is a bar to consideration by the Tax Court.”
• “In Teel v. Commissioner of Internal Revenue, 248 F.2d 749 (10th Cir. 1957), we held that the filing of the petition is jurisdictional and that a failure to file the petition within the ninety (90) day period is a bar to consideration by the Tax Court”

Source: CourtListener parenthetical corpus (CC0).