Stone v. Commissioner
United States Tax Court
Taxpayer's petition was received and filed by Tax Court 101 days after mailing of statutory notice of deficiency; postmark stamped on envelope in which petition was mailed was dated 98 days after mailing of notice. During this period, petitioner was on active duty in the U.S. Air Force. Held: Respondent's motion to dismiss for lack of jurisdiction under sec. 6213(a), I.R.C. 1954, granted. Although sec. 205 of the Soldiers' and Sailors' Civil Relief Act, 50 U.S.C.
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Taxpayer's petition was received and filed by Tax Court 101 days after mailing of statutory notice of deficiency; postmark stamped on envelope in which petition was mailed was dated 98 days after mailing of notice. During this period, petitioner was on active duty in the U.S. Air Force. Held: Respondent's motion to dismiss for lack of jurisdiction under sec. 6213(a), I.R.C. 1954, granted. Although sec. 205 of the Soldiers' and Sailors' Civil Relief Act, 50 U.S.C. Appendix, sec. 525, states that the statutory period for the bringing of any action in any court for a person in military service…
1Opinion of the Court
OPINION
Dawson, Judge:
This case was assigned to Special Trial Judge Francis J. Cantrel for the purpose of conducting the hearing and ruling on respondent’s motion to dismiss for lack of jurisdiction. After a review of the record, we agree with and adopt his opinion which is set forth below.1
OPINION OF THE SPECIAL TRIAL JUDGE
Cantrel, Special Trial Judge:
On July 16, 1979, respondent filed a “Motion to Dismiss for Lack of Jurisdiction” on the ground that the petition was not filed within the statutory period prescribed by sections 6213(a)2 and 7502. Petitioner timely filed a written objection to…
2Cases cited16 opinions
- Ricard v. BirchCourt of Appeals for the Fourth Circuit · 1975
- Edward J. Healy v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1965
- Estate of Charles B. Wolf, Charles S. Wold, Frances G. Wolf, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Cassell v. CommissionerUnited States Tax Court · 1979
- Syzemore v. County of SacramentoCalifornia Court of Appeal · 1976
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3Cited by17 opinions
- Estate of Rosenberg v. CommissionerUnited States Tax Court · 1980
- Estate of Cerrito v. CommissionerUnited States Tax Court · 1980
- Storelli v. CommissionerUnited States Tax Court · 1986
- Estate of Cranor v. CommissionerUnited States Tax Court · 2001
- Benrey v. CommissionerUnited States Tax Court · 1986
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