Brooks v. Commissioner
United States Tax Court
Rules 34(a), 34(b)(7), 41(a), and 60(a), Tax Court Rules of Practice and Procedure. -- Petitioners filed a joint Federal income tax return for 1972 and received a joint statutory notice of deficiency dated Aug. 9, 1974. A letter mailed on Nov. 7, 1974, and signed only by the husband but captioned in both names, was received by the Court on Nov. 11, 1974, and was treated and filed as a petition.
Read the full summary
Rules 34(a), 34(b)(7), 41(a), and 60(a), Tax Court Rules of Practice and Procedure. -- Petitioners filed a joint Federal income tax return for 1972 and received a joint statutory notice of deficiency dated Aug. 9, 1974. A letter mailed on Nov. 7, 1974, and signed only by the husband but captioned in both names, was received by the Court on Nov. 11, 1974, and was treated and filed as a petition. On Dec. 27, 1974, respondent filed a motion to dismiss for lack of jurisdiction as to the wife on the ground that the petition was neither executed nor verified by her or on her behalf within the…
1Opinion of the Court
OPINION
Dawson, Judge:
This matter is before the Court on respondent’s motion to dismiss for lack of jurisdiction as to Susanna L. Brooks and to change the caption of the case. We must decide whether Susanna L. Brooks, who received with her husband a joint notice of deficiency, can invoke the jurisdiction of this Court by ratifying and amending, after the 90-day statutory period, a document accepted as a timely petition captioned in both of their names but signed only by her husband.
The pertinent facts may be summarized as follows: John L. Brooks and Susanna L. Brooks, husband and wife, filed a…
2Cases cited7 opinions
- Carstenson v. CommissionerUnited States Tax Court · 1972
- Miami Valley Coated Paper Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1954
- Powers v. CommissionerUnited States Board of Tax Appeals · 1930
- Citizens Mut. Inv. Asso. v. CommissionerUnited States Board of Tax Appeals · 1942
- Archer v. CommissionerUnited States Board of Tax Appeals · 1942
2 more not listed; retrieve them via the Exa API.
3Cited by53 opinions
- Lewy v. CommissionerUnited States Tax Court · 1977
- Abeles v. CommissionerUnited States Tax Court · 1988
- Chomp Assoc. v. CommissionerUnited States Tax Court · 1988
- O'Neil v. CommissionerUnited States Tax Court · 1976
- Holt v. CommissionerUnited States Tax Court · 1977
48 more not listed; retrieve them via the Exa API.