Legal Opinion
Warren Richard Follum v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided November 3, 1997No. 178, Docket 97-4011PublishedCited by 16 opinions
1Per curiam
Petitioner Warren Richard Folium appeals from a decision of the United States Tax Court, Peter J. Panuthos, Judge, dismissing as untimely his petition for redetermination of income tax deficiencies. The tax court found that the petition was untimely because it was not filed within 90 days after respondent Commissioner of Internal Revenue (“Commissioner” or “IRS”) mailed notices of deficiency to Folium at the address shown on his most recently filed income tax return, and that that address was the proper address for mailing such notices because at the time of mailing the Commissioner had no…
2Cases cited12 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- 12 Collier bankr.cas.2d 899, Bankr. L. Rep. P 70,345 in Re Teltronics Services, Inc., Debtor. Anaconda-Ericsson Inc., as Successor by Merger to Lm Ericsson Telecommunications, Inc. v. Jules J. Hessen, as Trustee in Bankruptcy of Teltronics Services, Inc., Michael M. Rand and Gregory T. Frese, Teltronics Services, Inc., and Edward M. Beagan v. Anaconda-Ericsson Inc., Lm Ericsson Telephone Company, and Ericsson Telecomm, Inc.Court of Appeals for the Second Circuit · 1985
- United States v. Edward J. AhrensCourt of Appeals for the Eighth Circuit · 1976
- Robert Demartino, Appellant-Cross-Appellee v. Commissioner of Internal Revenue, Appellee-Cross-AppellantCourt of Appeals for the Second Circuit · 1988
- Conrad Keado v. United States of America, Conrad L. Keado and Linda W. Keado v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
7 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Stephen Marrin and Jane Marrin v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1998
- Terrell v. CommissionerCourt of Appeals for the Fifth Circuit · 2010
- Anthony Sicari and Esther Sicari v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1998
- Nestle Holdings, Inc. v. Commissioner Of Internal RevenueCourt of Appeals for the Second Circuit · 1998
- Mayer v. CommissionerCourt of Appeals for the Second Circuit · 2002
11 more not listed; retrieve them via the Exa API.