PITCAIRN ET AL., RECEIVERS,
v.
PERRY
PITCAIRN ET AL., RECEIVERS,
PERRY
314 U.S. 697
Supreme Court of the United States (1941)
Positive Treatment
Cited by 1 case
Opinion
Full opinion text not available for this case.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Lasky v. Commissioner OF Internal Revenue, 235 F.2d 97 (9th Cir. 1956)…decision reaching the same result as “ *he first\ The petition for review of the second decision was filed ^el wlthf free months of the date ^ was entered. In Swall v. Commissioner of Internal Revenue, 9 Cir., 122 F. 2d 324 certiorari denied 1941, 314 U.S. 697, 62 S.Ct. 414, 86 L.Ed. 557 this Court held that a de- ” adm“lsfatlveA age1^ becomes finaI tbree montbs after it was entered and that thereafter the Tax Court has no power to modify it or reconsider it. The decision was based on the precedent statut…