United States Ninth Circuit
ESTATE OF PAUL MITCHELL v. COMM'R OF INTERNAL REVENUE, 99-70421
Under 26 USC 7503, if a tax filing deadline falls on either a weekend or holiday, the actual deadline is moved to the next business day.
Appellate Information
- Argued 11/17/2000
- Decided 05/02/2001
- Published 05/02/2001
Judges
- WARDLAW, Circuit Judge:, Before: HUG, TROTT, and WARDLAW, Circuit Judges.
Court
- United States Ninth Circuit
Counsel
- For Appellant:
- B. John Williams, Jr., Shearman & Sterling, Washington, D.C., David W.K. Wong, Carlsmith Ball, Honolulu, HI, Melvin E. Lefkowitz, Hogn & Hartson, Washington, D.C., for the petitioner-appellant.
- For Appellees:
- Gilbert S. Rothenberg and Michelle B. O'Connor, United States Department of Justice, Tax Division, Washington, D.C., for the respondent-appellee.