U.S. Court of Appeals for the Third Circuit, 1953

Paul L. And Marie C. Drouin v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Third Circuit · Decided April 17, 1953 · Goodrich, McLaughlin, Hastie

203 F.2d 953; 43 A.F.T.R. (P-H) 889; 1953 U.S. App. LEXIS 4276 (Federal Reporter, Second Series)

Counsel

Paul L. Drouin, petitioner, pro se (Marie G. Drouin, petitioner, on the brief)., Dudley J. Godfrey, Jr., Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Helen Goodner, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Cases that cite this one

3 later published cases cite this decision.

Hallmark Research Collective (United States Tax Court 2022)
Heaberlin v. Commissioner (United States Tax Court 1960)
Albert G. Rich v. Commissioner of Internal Revenue (5th Cir. 1957)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

PER CURIAM.

This is an appeal by a taxpayer from a decision of the Tax Court which dismissed his case there for want of jurisdiction. The lack of jurisdiction was found in the taxpayer’s failure to follow the statute with regard to time for proceedings in the Tax Court. The Tax Court’s action was correct. It also appears that the taxpayer was given the notice required by -statute and that he failed to appear at the hearing before the Tax Court. While we endeavor to be particularly careful in cases where a taxpayer represents himself, as this one does, we find nothing in the law to help him nor anything in the circumstances of his case which makes us feel that the law has worked an injustice because of our inability to give him assistance.

The decision will be affirmed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.