Du Pasquier v. Commissioner
United States Tax Court
Jurisdiction -- 90 or 150 Days for Filing -- Person Outside the United States -- Sec. 6213 (a), 1954 Code. -- If the person to whom the notice of deficiency is addressed is outside the United States at the time the notice is mailed and there dies, the 150-day period applies.
1Opinion of the Court
Pierre du Pasquier, Petitioner, v. Commissioner of Internal Revenue, Respondent. Estate of Marcelle du Pasquier, Deceased, John J. Schlick, Administrator, Petitioner, v. Commissioner of Internal Revenue, Respondent
Du Pasquier v. Commissioner
Docket Nos. 4327-62, 4328-62
United States Tax Court
39 T.C. 854; 1963 U.S. Tax Ct. LEXIS 186;
March 12, 1963, Filed
Jurisdiction -- 90 or 150 Days for Filing -- Person Outside the United States -- Sec. 6213 (a), 1954 Code. -- If the person to whom the notice of deficiency is addressed is outside the United States at the time the notice is mailed and there…
2Cases cited1 opinion
- Du Pasquier v. CommissionerUnited States Tax Court · 1963