Mitchell Offset Plate Service, Inc. v. Commissioner
United States Tax Court
Held, evidence of the timely mailing in a properly addressed envelope of petitioner's election under subch. S and consents of its shareholders created a presumption of delivery, thereby satisfying the filing requirements of secs. 1.1372-2(b) and 1.1372-3(a), Income Tax Regs.; evidence that employees of the Internal Revenue Service failed to find the documents in its files was not sufficient to rebut the presumption.
1Opinion of the Court
Featherston, Judge:
Respondent determined deficiencies in petitioners’ income tax and additions to tax as follows:
Mitchell Offset -Plate Service, Inc. — Docket No. 5835-67
TYE Mar. 81— Deficiency $13, 460. 28 14, 204 48 Addition to tax, sec. 666S(fl) [1] $673. 01 710. 22 Sam Weiss and Beatrice Weiss-t-Docket No. 5836-67 Year Deficiency 1962_ $11, 048. 54 1963_ 13, 855. 92 CO CD CO a> a tH r — I
The issues presented for decision are:(1) Whether Mitchell Offset Plate Service, Inc. (hereinafter referred to as Mitchell), was a subchapter S corporation during the taxable years ending March 81,1963,…
2Cases cited2 opinions
- Rosengarten v. United StatesUnited States Court of Claims · 1960
- Harry Jones v. United States of America, Carrie A. Jones v. United StatesCourt of Appeals for the Ninth Circuit · 1955
3Cited by25 opinions
- Estate of Leonard A. Wood, Deceased, J.M. Loonan, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990
- Brian Miller v. United StatesCourt of Appeals for the Sixth Circuit · 1986
- Estate of Wood v. CommissionerUnited States Tax Court · 1989
- Lee Brick & Tile Co. v. United StatesDistrict Court, M.D. North Carolina · 1990
- Smith v. CommissionerUnited States Tax Court · 1994
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