Cole v. Commissioner
United States Tax Court
1. Deficiency notices, improperly addressed, were not received by petitioner and were returned by postal authorities. Thereafter a second set of deficiency notices, properly addressed, was mailed and received by petitioner.
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1. Deficiency notices, improperly addressed, were not received by petitioner and were returned by postal authorities. Thereafter a second set of deficiency notices, properly addressed, was mailed and received by petitioner. Held, the Court had jurisdiction, since the petition was filed within 90 days of the successful (second) mailing, regardless of the fact that more than 90 days had elapsed from the date of the unsuccessful (first) mailing. 2. Petitioner is not entitled to have the Court enter orders of deficiency in accord with certain proposed stipulations which behold signed, but which…
1Opinion of the Court
The respondent determined deficiencies in income tax and additions to tax for fraud as follows:
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The amounts of the deficiencies and additions to tax were scaled down by respondent’s answer to the amended petition, where he affirmatively alleged that for the years 1946 through 1950 petitioner, with the intent to evade payment of his income tax, willfully and fraudulently understated his taxable income as follows:
Tear Understatement
1946_$26,962.44
1947_1_ 65,388.20
1948_ 20, 692. 59
1949_ 63,365.55
1950_ 83,952.25
The issues are:
1. Whether the petition was filed within 90 days after the…
2Cases cited7 opinions
- Saigh v. CommissionerUnited States Tax Court · 1956
- Dolezilek v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1954
- Joseph T. Miller and Crystal v. Miller v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1956
- Baker v. CommissionerUnited States Tax Court · 1955
- Teel v. CommissionerUnited States Tax Court · 1956
2 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Dorchester Indus. v. Comm'rUnited States Tax Court · 1997
- Estate of Ralph L. Jones, Deceased, Zepha H. Jones v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
- Rose C. Pfeffer, of the Estate of Emma Apisdorf, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
- Hubbard v. CommissionerUnited States Tax Court · 1987
- Gardner v. CommissionerUnited States Tax Court · 1980
21 more not listed; retrieve them via the Exa API.