BLOCH

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Anderson v. United States, 966 F.2d 487 (9th Cir. 1992)
  …ions of paragraph (1) of this subsection with respect to prima facie evidence of delivery and the postmark date shall apply to certified mail. . In fact, we note that our decision in Bloch v. Commissioner, 254 F. 2d 277 (9th Cir.), cert. dismissed, 358 U.S. 30, 79 S.Ct. 9, 3 L.Ed.2d 48 (1958), supports our holding today. In Bloch we admitted extrinsic evidence to disprove timely mailing when a prison inmate gave his petition to a caseworker who then failed to mail the inmate's petition in time. Id.; see a…
• Shipley v. Commissioner OF Internal Revenue, 572 F.2d 212 (9th Cir. 1977)
  …nety days after a deficiency notice has been mailed to him by the Commissioner.1 Timely filing of the petition is jurisdictional. Healy v. Commissioner, 351 F. 2d 602 (9th Cir. 1965); Block v. Commissioner, 254 F. 2d 277 (9th Cir.) appeal dismissed, 358 U.S. 30, 79 S.Ct. 9, 3 L.Ed.2d 48 (1958); Jorgensen v. Commissioner, 246 F. 2d 536 (9th Cir. 1957). Section 7502 of the Internal Revenue Code eases the burden of the filing limitation by defining situations in which timely mailing will satisfy the timely fi…

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• Brotherhood of Railway and Steamship Clerks v. Atl. Coast Line R.R. Co., 253 F.2d 753 (4th Cir. 1958)
  …which cannot be ignored and which shows clearly that [*758] Congress did not intend Board orders to have the effect of arbitration awards. There is nothing to the contrary in Brotherhood of Railroad Trainmen v. Chicago River & Indiana Railroad Co., 358 U.S. 30, 77 S.Ct. 635, 1 L.Ed.2d 622, which held merely that the Norris-La-Guardia Act, 29 U.S.C.A. §§ 101-115 did not forbid the granting of an injunction to prevent a strike to defeat the jurisdiction of the Adjustment Board under the act. Nothing is said…