Gray v. Commissioner
United States Tax Court
Held: 1. An attorney admitted to practice before this Court who files a petition in the name of a taxpayer to whom a notice of deficiency is addressed is presumed to have the authority to do so, and if respondent challenges that authority, it is incumbent on him to prove a lack of such authority; 2. Under Rule 60(a), Tax Court Rules of Practice and Procedure, a case timely brought in the name of a petitioner to whom a notice of deficiency is addressed will not be dismissed…
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Held: 1. An attorney admitted to practice before this Court who files a petition in the name of a taxpayer to whom a notice of deficiency is addressed is presumed to have the authority to do so, and if respondent challenges that authority, it is incumbent on him to prove a lack of such authority; 2. Under Rule 60(a), Tax Court Rules of Practice and Procedure, a case timely brought in the name of a petitioner to whom a notice of deficiency is addressed will not be dismissed when the petitioner ratifies the filing of the petition promptly upon objection; 3. A notice of deficiency timely mailed…
1Opinion of the Court
OPINION
Scott, Judge:
On May 18, 1979, petitioner filed a petition in the above-entitled case in which she alleged that her legal residence was 1349 Princeton Avenue, Salt Lake City, Utah 84105. To this petition was attached a copy of a notice of deficiency dated April 13, 1979, addressed to petitioner at 329 South 12th East, Salt Lake City, Utah 84102. The petition was filed in the name of Dean Gray and Shirley Gray and was executed as follows:
PRINCE, YEATES & GELDZAHLER
By Frederick S. Prince, Jr.
By J. Gordon Hansen
By John M. Bradley
Attorneys for petitioners
Messrs. Prince, Hansen, and Bradley…
2Cases cited15 opinions
- Osborn v. Bank of United StatesSupreme Court of the United States · 1824
- Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
- Lifter v. CommissionerUnited States Tax Court · 1973
- Booth v. FletcherCourt of Appeals for the D.C. Circuit · 1938
- McCormick v. CommissionerUnited States Tax Court · 1970
10 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Barbados 6, Ltd. v. CommissionerUnited States Tax Court · 1985
- Martin v. CommissionerCourt of Appeals for the Tenth Circuit · 2006
- DAVID DUNG LE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
- Bailey v. CommissionerUnited States Tax Court · 1982
- Barbados 6, Ltd. v. CommissionerUnited States Tax Court · 1985
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