Carstenson v. Commissioner
United States Tax Court
A defective petition was timely filed in behalf of petitioners by their agent, who was not authorized to practice in the Tax Court. A proper amended petition was filed by petitioners more than 90 days after the notice of deficiency was mailed to petitioners. At a hearing on respondent's motion to dismiss for lack of jurisdiction, petitioners offered evidence that they had authorized and approved the filing of the original petition by their agent.
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A defective petition was timely filed in behalf of petitioners by their agent, who was not authorized to practice in the Tax Court. A proper amended petition was filed by petitioners more than 90 days after the notice of deficiency was mailed to petitioners. At a hearing on respondent's motion to dismiss for lack of jurisdiction, petitioners offered evidence that they had authorized and approved the filing of the original petition by their agent. Held, the amended petition filed by petitioners relates back to the original petition and was timely filed. Motion to dismiss denied.
1Opinion of the Court
OPINION
Drennen, Judge:
This case is before the Court on respondent’s motion to dismiss for lack of jurisdiction.
A statutory notice of deficiency was issued to petitioners on February 19, 1971, determining deficiencies in their income taxes for the year 1968 in the amount of $482.63.
Thereafter, on May 18,1971, the Court received the following letter:
LEONARD P. Weg
11 Salem Sill Road
Lakewood, Sew Jersey
Mat 14, 1971
United States Tax Court
Box 10
'Washington, D.O. 20041
Re: Mr. Norris E. Carstenson Mrs. Panline M. Carstenson 19 Livingston Drive Lakewood, N. J. 08701
Dear Sir:
My client and I do not…
2Cases cited2 opinions
- Hoj v. CommissionerUnited States Tax Court · 1956
- Weisser v. CommissionerUnited States Board of Tax Appeals · 1935
3Cited by46 opinions
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- Brooks v. CommissionerUnited States Tax Court · 1975
- Kraasch v. CommissionerUnited States Tax Court · 1978
- Lewy v. CommissionerUnited States Tax Court · 1977
- Abeles v. CommissionerUnited States Tax Court · 1988
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