Legal Opinion
Vernon L. Correia Charlotte M. Correia v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided June 23, 1995No. 94-70022PublishedCited by 13 opinions
1Per curiam
Taxpayers Vernon L. Correia and Charlotte M. Correia timely appeal the Tax Court’s dismissal of their petition for rede-termination of deficiency. The Tax Court dismissed the petition for lack of jurisdiction. We review de novo, Billingsley v. Commissioner, 868 F.2d 1081, 1084 (9th Cir.1989), and affirm.
I. BACKGROUND
The Commissioner of Internal Revenue issued a statutory notice of deficiency to Taxpayers on April 9, 1998. See 26 U.S.C. § 6211. Pursuant to 26 U.S.C. § 6213(a), Taxpayers had 90 days — until July 8, 1993— to file their petition for redetermination. On July 8 Taxpayers delivered…
2Cases cited6 opinions
- FW/PBS, Inc. v. City of DallasSupreme Court of the United States · 1990
- Clapp v. CommissionerCourt of Appeals for the Ninth Circuit · 1989
- Peter Billingsley v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1989
- James E. Shipley and Patricia B. Shipley v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1978
- Henry G. Pugsley v. Commissioner of Internal Revenue, Joseph T. Rezzonico v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
1 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Castillo, Ex Parte Mario AmaroCourt of Criminal Appeals of Texas · 2012
- Lisa Edwards v. Commissioner of IRSCourt of Appeals for the D.C. Circuit · 2015
- David Tourgeman v. Nelson & KennardCourt of Appeals for the Ninth Circuit · 2018
- Lincir v. CommissionerCourt of Appeals for the Ninth Circuit · 2002
- Martin v. Commissioner, IRSCourt of Appeals for the Fourth Circuit · 2002
8 more not listed; retrieve them via the Exa API.