· 4/16/1942
O'Bryan Bros. v. COMMISSIONER OF INTERNAL REVENUE
Citations
- 127 F.2d 645
- 29 A.F.T.R. (P-H) 354
- 1942 U.S. App. LEXIS 3940
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- holding that mailing a return to an IRS agent does not constitute a filing
- holding that mailing of return to an IRS agent does not constitute a filing
- holding that mailing of return to an IRS agent does not constitute a filing
- holding that mailing a return to an IRS agent does not constitute a filing
- no filing when taxpayer gave return to revenue agent under old tax system—no longer in force today—that allowed only tax “collector” to receive returns
- gift tax return given to revenue agent
Source: CourtListener parenthetical corpus (CC0).
Judges: Simons, Allen, McAllister
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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