Marcus v. Commissioner
United States Tax Court
Petitioners on their income tax return for 1945 gave an address in Brooklyn, New York. Later they moved to California and filed a return there showing a California address and stating that they had filed their return for 1945 in the first collection district of New York. No other notice to the Commissioner of change of address appears.
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Petitioners on their income tax return for 1945 gave an address in Brooklyn, New York. Later they moved to California and filed a return there showing a California address and stating that they had filed their return for 1945 in the first collection district of New York. No other notice to the Commissioner of change of address appears. He gave by registered mail notice of deficiency, as to income tax for 1945, to the address stated on the return for 1945. Petition was filed more than 90 days thereafter. Held, notice was given to petitioners' last known address and was sufficient under section…
1Opinion of the Court
opinion.
Disney, Judge:
This case involves income tax for the year 1945. It arises upon the motion of the respondent to dismiss for lack of jurisdiction under the allegation that the petition was filed with this Court on December 17,1948,95 days after the day of the mailing of the notice of deficiency on September 13, 1948. The hearing upon the motion and petitioners’ reply thereto was held at Los Angeles, California. The only question presented for our determination is whether the notice of deficiency, mailed by registered mail by the Commissioner on September 13,1948, was mailed to the…
2Cases cited2 opinions
- Carbone v. CommissionerUnited States Tax Court · 1947
- Estate of Clark v. CommissionerUnited States Tax Court · 1948
3Cited by15 opinions
- Lifter v. CommissionerUnited States Tax Court · 1973
- Looper v. CommissionerUnited States Tax Court · 1980
- Weinroth v. CommissionerUnited States Tax Court · 1980
- Lester L. Luhring and Betty W. Luhring v. Clifford W. Glotzbach, District Director of Internal RevenueCourt of Appeals for the Fourth Circuit · 1962
- Brzezinski v. CommissionerUnited States Tax Court · 1954
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