Abeles v. Commissioner
United States Tax Court
Respondent sent a joint notice of deficiency to H and W. H did, but W did not, receive the notice. H filed a petition and an amended petition forging W's signature.
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Respondent sent a joint notice of deficiency to H and W. H did, but W did not, receive the notice. H filed a petition and an amended petition forging W's signature. Decision was entered against H and W. After the decision became final, W moved to vacate the decision as it related to W. Held, the decision will be vacated as it relates to W because the decision was entered when the Court lacked jurisdiction over W. Brannon's of Shawnee, Inc. v. Commissioner, 69 T.C. 999 (1978), followed.
1Opinion of the Court
OPINION
Fay, Judge:
Respondent determined deficiencies in petitioners’ Federal income tax for the 1975 and 1977 taxable years in the amounts of $48,591 and $29,844, respectively. On February 12, 1985, this Court dismissed this case for lack of prosecution and entered deficiencies against petitioners. This matter is before the Court on petitioner Barbara Abeles’ motion to vacate and motion to dismiss for lack of jurisdiction. The issues are whether the Court had jurisdiction over petitioner Barbara Abeles when it entered the February 12, 1985, decision, and whether the Court has jurisdiction to…
2Cases cited8 opinions
- Samuel J. Jordon v. John J. GilliganCourt of Appeals for the Sixth Circuit · 1974
- Brannon's of Shawnee, Inc. v. CommissionerUnited States Tax Court · 1978
- Brooks v. CommissionerUnited States Tax Court · 1975
- Carstenson v. CommissionerUnited States Tax Court · 1972
- Kraasch v. CommissionerUnited States Tax Court · 1978
3 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Abeles v. CommissionerUnited States Tax Court · 1988
- Peter Billingsley v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1989
- Davenport Recycling Associates v. CommissionerCourt of Appeals for the Eleventh Circuit · 2000
- Cinema '84 v. Comm'rUnited States Tax Court · 2004
- Levitt v. CommissionerUnited States Tax Court · 1991
35 more not listed; retrieve them via the Exa API.