Legal Opinion
Jerry W. And Jeanette Mulder v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided September 19, 1988No. 87-4810PublishedCited by 36 opinions
1Opinion of the Court
POLITZ, Circuit Judge:
The sole question presented on this appeal from the Tax Court is whether the statutory notice of deficiency issued by the Commissioner of Internal Revenue to Jerry W. Mulder 1 was sent to his “last known address” as that term is used in section 6212(b) of the Internal Revenue Code. 2 Concluding that on the specific facts of this case, a mailing to the address on the questioned tax return did not constitute a mailing to Mulder’s last known address, we reverse and remand to the Tax Court for further proceedings.
Background
On his 1980 income tax return Mulder claimed a…
2Cases cited11 opinions
- Cool Fuel, Incorporated v. William H. Connett, Etc.Court of Appeals for the Ninth Circuit · 1982
- Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
- Pyo v. CommissionerUnited States Tax Court · 1984
- Robert F. McPartlin and Geraldine McPartlin v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1981
- Brown v. CommissionerUnited States Tax Court · 1982
6 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Barrera-Montenegro v. USA & Drug Enforcement AdministrationCourt of Appeals for the Fifth Circuit · 1996
- Monge v. CommissionerUnited States Tax Court · 1989
- Beitel v. OCA, Inc.Court of Appeals for the Fifth Circuit · 2008
- Maria Moya, as Personal Representative, for the Estate of Andelicio Moya v. United States of America, Department of Veteran's AffairsCourt of Appeals for the Tenth Circuit · 1994
- Steven Hoffenberg v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1990
31 more not listed; retrieve them via the Exa API.