Camous v. Commissioner
United States Tax Court
Held: (1) Under facts here present, the Secretary or his delegate had not been notified by either petitioner that they had established separate residences prior to the mailing of the notice of deficiency and therefore a notice addressed to them jointly at their last known address was a valid notice of deficiency under sec. 6212(b), I.R.C. 1954. (2) Where one spouse was outside the United States at the time the notice of deficiency was mailed, both spouses have 150 days under…
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Held: (1) Under facts here present, the Secretary or his delegate had not been notified by either petitioner that they had established separate residences prior to the mailing of the notice of deficiency and therefore a notice addressed to them jointly at their last known address was a valid notice of deficiency under sec. 6212(b), I.R.C. 1954. (2) Where one spouse was outside the United States at the time the notice of deficiency was mailed, both spouses have 150 days under sec. 6213(a), I.R.C. 1954, within which to file a petition with this Court for redetermination of the tax asserted in…
1Opinion of the Court
Scott, Judge:
On November 14, 1975, respondent mailed, by certified mail, a notice of deficiency addressed to Mr. Edward J. Camous and Mrs. Jeanne C. Camous, RD 1 Branchville Road, Ridgefield, Conn. 06877, determining deficiencies in income tax for the taxable years ended December 31, 1968, 1969, and 1970 in the amounts of $547.11, $19,407.77, and $1,743.03, respectively, and additions to tax under section 6653(h), I.R.C. 1954,1 for these years in the respective amounts of $273.56, $9,703.89, and $871.52.
On April 9, 1976, a petition was filed in the names of Edward J. Camous and Jeanne C.…
2Cases cited12 opinions
- Dolan v. CommissionerUnited States Tax Court · 1965
- Lester L. Luhring and Betty W. Luhring v. Clifford W. Glotzbach, District Director of Internal RevenueCourt of Appeals for the Fourth Circuit · 1962
- Krueger v. CommissionerUnited States Tax Court · 1967
- Kenney v. CommissionerUnited States Tax Court · 1962
- Estate of Krueger v. CommissionerUnited States Tax Court · 1960
7 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Frieling v. CommissionerUnited States Tax Court · 1983
- Pyo v. CommissionerUnited States Tax Court · 1984
- Abeles v. CommissionerUnited States Tax Court · 1988
- Looper v. CommissionerUnited States Tax Court · 1980
- Weinroth v. CommissionerUnited States Tax Court · 1980
22 more not listed; retrieve them via the Exa API.