Brzezinski v. Commissioner
United States Tax Court
The notice of deficiency was sent by registered mail addressed to petitioners in care of their attorney and petitioners timely filed a petition requesting a redetermination of the deficiency set forth in the notice. Held, the notice was sufficient and this Court has jurisdiction within the purview of section 272 (a) of the Internal Revenue Code of 1939.
1Opinion of the Court
Clement Brzezinski and the Estate of Bernice Brzezinski, Deceased, Clement Brzezinski, Administrator, Petitioners, v. Commissioner of Internal Revenue, Respondent
Brzezinski v. Commissioner
Docket No. 35557
United States Tax Court
23 T.C. 192; 1954 U.S. Tax Ct. LEXIS 57;
October 29, 1954, Filed
Petitioners' motion to dismiss for lack of jurisdiction is denied and decision will be entered for the respondent in the amount stipulated.
The notice of deficiency was sent by registered mail addressed to petitioners in care of their attorney and petitioners timely filed a petition requesting a…
2Cases cited16 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Commissioner of Internal Revenue v. StewartCourt of Appeals for the Sixth Circuit · 1951
- Brzezinski v. CommissionerUnited States Tax Court · 1954
- Rite-Way Products, Inc. v. CommissionerUnited States Tax Court · 1949
- Arlington Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
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