Mollet v. Commissioner
United States Tax Court
Under the facts presented: Held, that petitioner has failed to prove that he gave respondent clear and concise oral notification of a change of address to Florida from Minnesota prior to the issuance of respondent's statutory notice for the years 1978 and 1979. Held, further, that petitioner failed to prove he had given such notice through the filing of returns for 1980 and 1981 showing a Florida address.
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Under the facts presented: Held, that petitioner has failed to prove that he gave respondent clear and concise oral notification of a change of address to Florida from Minnesota prior to the issuance of respondent's statutory notice for the years 1978 and 1979. Held, further, that petitioner failed to prove he had given such notice through the filing of returns for 1980 and 1981 showing a Florida address. Held, further: That petitioner's allegation of a Florida legal residence in a petition filed with the Court in another case, and served on respondent's counsel by the Court, does not…
1Opinion of the Court
Kórner, Judge:
This matter is before the Court on cross-motions by the parties to dismiss for lack of jurisdiction. Petitioner’s motion is based upon the alleged failure of respondent to send his statutory notice of deficiency with respect to the years 1978 and 1979 to petitioner at his last known address, as required by section 6212(b)(1).1 Respondent’s motion to dismiss is based upon the alleged failure of petitioner to file his petition in this Court within 90 days of the issuance of respondent’s statutory notice of deficiency, as required by section 6213.
Argument on both motions was heard…
2Cases cited28 opinions
- Cool Fuel, Incorporated v. William H. Connett, Etc.Court of Appeals for the Ninth Circuit · 1982
- United States v. Edward M. ZollaCourt of Appeals for the Ninth Circuit · 1984
- Meyer Harris Cohen, AKA Michael 'Mickey' Cohen v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
- Moffat v. CommissionerUnited States Tax Court · 1966
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3Cited by51 opinions
- Pyo v. CommissionerUnited States Tax Court · 1984
- Abeles v. CommissionerUnited States Tax Court · 1988
- Pietanza v. CommissionerUnited States Tax Court · 1989
- McKay v. CommissionerUnited States Tax Court · 1987
- Yusko v. CommissionerUnited States Tax Court · 1987
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