Monaghan v. Commissioner
United States Tax Court
Petitioners filed their tax return on March 16, 1949. The notice of deficiency was mailed to them on March 15, 1952. Held: the notice of deficiency was mailed within three years after the return was filed. Held further: respondent's disallowance of deductions claimed by petitioners sustained.
1Opinion of the Court
Joseph P. and Catherine Monaghan v. Commissioner.
Monaghan v. Commissioner
Docket No. 41734.
United States Tax Court
T.C. Memo 1957-34; 1957 Tax Ct. Memo LEXIS 218; 16 T.C.M. (CCH) 159; T.C.M. (RIA) 57034;
February 26, 1957
Petitioners filed their tax return on March 16, 1949. The notice of deficiency was mailed to them on March 15, 1952. Held: the notice of deficiency was mailed within three years after the return was filed. Held further: respondent's disallowance of deductions claimed by petitioners sustained.
Joseph P. Monaghan, Esq., 208 Metals Bank Building, Butte, Mont., for the petitioners.…
2Cases cited5 opinions
- Burnet v. Willingham Loan & Trust Co.Supreme Court of the United States · 1931
- Haberland v. CommissionerUnited States Board of Tax Appeals · 1932
- Gray v. CommissionerUnited States Tax Court · 1951
- Sidles v. CommissionerUnited States Tax Court · 1953
- J. Friedman & Co. v. CommissionerUnited States Board of Tax Appeals · 1929