Ballantine v. Commissioner
United States Tax Court
Rules 36 and 53, Tax Court Rules of Practice and Procedure. -- Respondent mailed a motion to strike to the Tax Court 45 days after a copy of the petition was served on him. On the same day, he also mailed to the former address of petitioners' counsel a copy of the motion filed with the Court, which was returned by the post office.
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Rules 36 and 53, Tax Court Rules of Practice and Procedure. -- Respondent mailed a motion to strike to the Tax Court 45 days after a copy of the petition was served on him. On the same day, he also mailed to the former address of petitioners' counsel a copy of the motion filed with the Court, which was returned by the post office. Almost immediately after its return to his office, respondent remailed a copy of his motion with amended certificate of service to petitioners' counsel at his correct address. Held: Despite the inconsequential delay in serving a copy of the motion upon petitioners'…
1Opinion of the Court
OPINION
Dawson, Judge:
This case was assigned to Special Trial Judge Francis J. Cantrel, pursuant to the provisions of section 7456(c)2 and Rules 180 and 181,3 for the purpose of conducting the hearing and ruling on respondent’s motion to strike and petitioners’ cross motion to dismiss.4 After a review of the record, we agree with and adopt his opinion which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
Cantrel, Special Trial Jvdge:
In his statutory notices, respondent determined Federal income tax deficiencies and additions to tax under section 6651(a) as follows:
Taxable Sec. 6651(a)…
2Cases cited17 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Key Buick Co. v. CommissionerUnited States Tax Court · 1977
- Key Buick Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1980
- Kolom v. Comm'rUnited States Tax Court · 1978
- Collins v. CommissionerUnited States Tax Court · 1974
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3Cited by13 opinions
- Cohen v. CommissionerUnited States Tax Court · 2012
- Betz v. CommissionerUnited States Tax Court · 1988
- Digby v. CommissionerUnited States Tax Court · 1994
- Fudim v. CommissionerUnited States Tax Court · 1994
- B G Painting, Inc. v. Comm'rUnited States Tax Court · 2016
8 more not listed; retrieve them via the Exa API.