Taylor v. Commissioner
United States Tax Court
P filed her 1982 individual Federal income tax return under the name of "Susan L. Taylor." For the taxable years 1983 and 1984, P filed joint returns with her husband under the names of "Robert and Susan Taylor Schroeder," reflecting a different address than that shown on her 1982 return. On February 15, 1985, R sent correspondence to P at the address shown on her 1982 return (the South Home address). This correspondence was returned to R as undeliverable.
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P filed her 1982 individual Federal income tax return under the name of "Susan L. Taylor." For the taxable years 1983 and 1984, P filed joint returns with her husband under the names of "Robert and Susan Taylor Schroeder," reflecting a different address than that shown on her 1982 return. On February 15, 1985, R sent correspondence to P at the address shown on her 1982 return (the South Home address). This correspondence was returned to R as undeliverable. On July 17, 1985, R issued a notice of deficiency to P at the South Home address determining a deficiency for the taxable year 1982. R…
1Opinion of the Court
SUSAN L. TAYLOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Taylor v. Commissioner
Docket No. 11003-87.
United States Tax Court
T.C. Memo 1988-152; 1988 Tax Ct. Memo LEXIS 180; 55 T.C.M. (CCH) 596; T.C.M. (RIA) 88152;
April 12, 1988.
P filed her 1982 individual Federal income tax return under the name of "Susan L. Taylor." For the taxable years 1983 and 1984, P filed joint returns with her husband under the names of "Robert and Susan Taylor Schroeder," reflecting a different address than that shown on her 1982 return. On February 15, 1985, R sent correspondence to P at the address…
2Cases cited10 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Frieling v. CommissionerUnited States Tax Court · 1983
- Pyo v. CommissionerUnited States Tax Court · 1984
- Weinroth v. CommissionerUnited States Tax Court · 1980
- Robert F. McPartlin and Geraldine McPartlin v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1981
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