Walden v. Commissioner
United States Tax Court
Ps' 1979 Federal income tax return was required to be filed by June 15, 1980. On June 13, 1980, Ps' 1979 return was deposited in the U.S. mail; the return was not sent by registered or certified mail. The return was lost by the U.S. Postal Service prior to delivery to the Internal Revenue Service. Held: For purposes of the statute of limitations on the assessment of tax, Ps assume the risk of nondelivery; accordingly, the failure of the U.S.
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Ps' 1979 Federal income tax return was required to be filed by June 15, 1980. On June 13, 1980, Ps' 1979 return was deposited in the U.S. mail; the return was not sent by registered or certified mail. The return was lost by the U.S. Postal Service prior to delivery to the Internal Revenue Service. Held: For purposes of the statute of limitations on the assessment of tax, Ps assume the risk of nondelivery; accordingly, the failure of the U.S. Postal Service to deliver the return constituted the failure of Ps to file their return. Thus, the period for assessing the deficiency against Ps did not…
1Opinion of the Court
Paul S. Walden and Marie C. Walden, Petitioners v. Commissioner of Internal Revenue, Respondent
Walden v. Commissioner
Docket No. 32291-84
United States Tax Court
90 T.C. 947; 1988 U.S. Tax Ct. LEXIS 57; 90 T.C. No. 61;
May 10, 1988. May 10, 1988, Filed
Ps' 1979 Federal income tax return was required to be filed by June 15, 1980. On June 13, 1980, Ps' 1979 return was deposited in the U.S. mail; the return was not sent by registered or certified mail. The return was lost by the U.S. Postal Service prior to delivery to the Internal Revenue Service. Held: For purposes of the statute of limitations on…
2Cases cited11 opinions
- E. I. Dupont De Nemours & Co. v. DavisSupreme Court of the United States · 1924
- First Charter Financial Corp., Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the First Circuit · 1982
- Richardson v. CommissionerUnited States Tax Court · 1979
- Crude Oil Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1947
- Hotel Equities Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1976
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