O'Neil v. Commissioner
United States Tax Court
Rules 40 and 41, Tax Court Rules of Practice and Procedure. -- The Commissioner determined deficiencies in P's tax for the years 1968-71 and sent P one notice of deficiency.
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Rules 40 and 41, Tax Court Rules of Practice and Procedure. -- The Commissioner determined deficiencies in P's tax for the years 1968-71 and sent P one notice of deficiency. P timely filed a petition with this Court attaching such notice but contesting only the Commissioner's determinations for 1968-70. After the 90-day period had expired, P filed an amended petition contesting the Commissioner's determination for 1971. Held, since P's timely petition did not clearly indicate that he was contesting the determination for 1971, the Commissioner's determination for that year is not at issue.
1Opinion of the Court
OPINION
Simpson, Judge:
On January 23,1976, the Commissioner made a timely motion to dismiss this case as it relates to the taxable year 1971 for lack of jurisdiction on the ground that such year was not raised within the statutory 9 0-day period and to strike all references to the taxable year 1971 from the amended petition. See sec. 6213, I.R.C. 1954;1 Rules 13(b), 40, and 52, Tax Court Rules of Practice and Procedure.2 A hearing was held on such motion.
On April 15, 1975, the notice of deficiency in this case was dated and sent to the petitioner. In such notice, the Commissioner determined…
2Cases cited13 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Brooks v. CommissionerUnited States Tax Court · 1975
- Carstenson v. CommissionerUnited States Tax Court · 1972
- Joannou v. CommissionerUnited States Tax Court · 1960
- Castaldo v. CommissionerUnited States Tax Court · 1974
8 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Normac, Inc. v. CommissionerUnited States Tax Court · 1988
- Inverworld, Ltd. v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1992
- Richard A. Wilson and Sharon L. Wilson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1977
- Martin v. CommissionerCourt of Appeals for the Tenth Circuit · 2006
- InverWorld, Ltd. v. CommissionerUnited States Tax Court · 1992
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