Cassell v. Commissioner
United States Tax Court
Taxpayer's petition was received and filed by the Tax Court on Aug. 8, 1978, which was the 96th day after the notice of deficiency was mailed. The envelope enclosing the petition was addressed, in printing, to Internal Revenue Service, P.O. Box 1458, Central Station, St. Louis, Mo. 63188. The address was crossed out in ink and the correct address of the Tax Court in Washington, D.C., was written in ink, but the name of the addressee was not changed.
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Taxpayer's petition was received and filed by the Tax Court on Aug. 8, 1978, which was the 96th day after the notice of deficiency was mailed. The envelope enclosing the petition was addressed, in printing, to Internal Revenue Service, P.O. Box 1458, Central Station, St. Louis, Mo. 63188. The address was crossed out in ink and the correct address of the Tax Court in Washington, D.C., was written in ink, but the name of the addressee was not changed. The date of the postmark on the envelope was illegible to the naked eye. At the Court's request, the Postal Service Crime Laboratory determined…
1Opinion of the Court
OPINION
Drennen, Judge:
This case is before us on respondent’s motion to dismiss for lack of jurisdiction upon the ground that the petition was not filed within the time prescribed by section 6213(a), I.R.C. 1954.1 In this case that time was “within 90 days * * * after the notice of deficiency * * * is mailed.”
Petitioner resided in St. Louis, Mo., when the “petition” herein was filed. Respondent mailed a notice of deficiency to petitioner in St. Louis on May 4,1978, in which he determined a deficiency in petitioner’s income tax for 1975 in the amount of $1,117.09. On August 8,1978, which was a…
2Cases cited10 opinions
- Moffat v. CommissionerUnited States Tax Court · 1966
- Sylvan v. CommissionerUnited States Tax Court · 1975
- Axe v. CommissionerUnited States Tax Court · 1972
- Harold Patz Trust v. CommissionerUnited States Tax Court · 1977
- Rappaport v. CommissionerUnited States Tax Court · 1971
5 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Estate of Rosenberg v. CommissionerUnited States Tax Court · 1980
- Estate of Cerrito v. CommissionerUnited States Tax Court · 1980
- Stone v. CommissionerUnited States Tax Court · 1980
- Storelli v. CommissionerUnited States Tax Court · 1986
- Foerster v. CommissionerUnited States Tax Court · 1981
15 more not listed; retrieve them via the Exa API.