Heaberlin v. Commissioner
United States Tax Court
Jurisdiction -- Last Known Address -- Sec. 272(a). -- The Tax Court has no jurisdiction where the notice of deficiency was not mailed to the taxpayer's last known address, and the error of the Commissioner in addressing the notice to an incorrect address is not waived by the taxpayer filing a petition more than 90 days after the mailing date of the notice of deficiency.
1Opinion of the Court
OPINION.
MuRDOCk, Judge:
The Commissioner mailed a statutory notice of deficiency by registered mail on September 29, 1959, addressed:
Mr. John W. Heaberlin
2803 S. ID. 14th Street
Des Moines, Iowa
An unverified petition in the name of John W. Heaberlin was filed with the Tax Court on December 81, 1959, which was the 93d day after the mailing of the notice of deficiency, the 90th day having been Monday, December 28, which was not a holiday in the District of Columbia. The envelope, sent by certified mail, in which the petition was mailed to the Tax Court bears a cancellation stamp showing the date…
2Cases cited11 opinions
- Brzezinski v. CommissionerUnited States Tax Court · 1954
- Carbone v. CommissionerUnited States Tax Court · 1947
- Wilson v. CommissionerUnited States Board of Tax Appeals · 1929
- Block v. CommissionerUnited States Tax Court · 1943
- Greve v. CommissionerUnited States Board of Tax Appeals · 1938
6 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- Frieling v. CommissionerUnited States Tax Court · 1983
- Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
- Lifter v. CommissionerUnited States Tax Court · 1973
- McCormick v. CommissionerUnited States Tax Court · 1970
- Looper v. CommissionerUnited States Tax Court · 1980
43 more not listed; retrieve them via the Exa API.