Thomas and Delilah Boccuto v. Commissioner of Internal Revenue

STALEY, Circuit Judge.

This petition for review presents the not uncommon question of whether the Tax Court erred in dismissing for lack of jurisdiction the taxpayers’ petition for redetermination of the deficiencies asserted by the Commissioner of Internal Revenue.

The Commissioner of Internal Revenue determined deficiencies and penalties in the income tax of Thomas and Delilah Boccuto for the calendar years 1953, 1955, 1956, and 1957. On November 13, 1958, the Commissioner mailed a notice of deficiency by registered mail to the taxpayers at 35 Colmar Road, Colwick Gardens, Merchantville, New…