August v. Commissioner
United States Tax Court
Held: 1. Respondent proved by competent evidence that his notice of deficiency dated June 18, 1969, was sent to petitioner at his last-known address on June 18, 1969, by certified mail pursuant to sec. 6212(a), I.R.C. 1954. Regular certified mailing procedures were followed by respondent. 2. Since the petition was sent by certified mail on Sept. 17, 1969, which was the 91st day after the notice of deficiency was "mailed," the petition was not timely filed with the Tax Court…
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Held: 1. Respondent proved by competent evidence that his notice of deficiency dated June 18, 1969, was sent to petitioner at his last-known address on June 18, 1969, by certified mail pursuant to sec. 6212(a), I.R.C. 1954. Regular certified mailing procedures were followed by respondent. 2. Since the petition was sent by certified mail on Sept. 17, 1969, which was the 91st day after the notice of deficiency was "mailed," the petition was not timely filed with the Tax Court within the period prescribed by sec. 6213(a) and sec. 7502, I.R.C. 1954. Therefore, respondent's motion to dismiss for…
1Opinion of the Court
OPINION
Dawson, Judge:
On October 30,1969, respondent filed a motion to dismiss the petition in this proceeding for lack of jurisdiction because it was not filed within 90 days after the notice of deficiency was mailed to petitioner, as provided by section 6213(a), I.R.C. 1954. Upon petitioner’s objection to the motion, it was eventually calendared for hearing at Boston, Mass., on May 25,1970.1
A notice of deficiency dated June 18,1969, was sent by certified mail to the petitioner at his last-known address (111 Perkins Street, Jamaica Plain, Mass. 02130) on June 18, 1969. The 90-day period for…
2Cases cited9 opinions
- Meyer Harris Cohen, AKA Michael 'Mickey' Cohen v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Moffat v. CommissionerUnited States Tax Court · 1966
- Albert G. Rich v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- William I. Tenzer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Denman v. CommissionerUnited States Tax Court · 1961
4 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- United States v. Edward J. AhrensCourt of Appeals for the Eighth Circuit · 1976
- Cataldo v. CommissionerUnited States Tax Court · 1973
- Pietanza v. CommissionerUnited States Tax Court · 1989
- Coleman v. CommissionerUnited States Tax Court · 1990
- Zenco Eng'g Corp. v. CommissionerUnited States Tax Court · 1980
40 more not listed; retrieve them via the Exa API.