Holt v. Commissioner
United States Tax Court
Rules 34(a), 34(b)(7), 41(a), and 60(a), Tax Court Rules of Practice and Procedure. -- Petitioners filed joint Federal income tax returns for 1971, 1972, and 1973 and received a joint statutory notice of deficiency dated Oct. 17, 1975. An uncaptioned letter mailed on Jan. 13, 1976, and signed only by the husband, was received by the Court on Jan. 15, 1976, and was treated and filed by the Court as an imperfect petition.
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Rules 34(a), 34(b)(7), 41(a), and 60(a), Tax Court Rules of Practice and Procedure. -- Petitioners filed joint Federal income tax returns for 1971, 1972, and 1973 and received a joint statutory notice of deficiency dated Oct. 17, 1975. An uncaptioned letter mailed on Jan. 13, 1976, and signed only by the husband, was received by the Court on Jan. 15, 1976, and was treated and filed by the Court as an imperfect petition. On Mar. 17, 1976, the Court received a petition (filed as an amended petition) captioned in the names of both petitioners and signed by both. On June 30, 1976, respondent…
1ConcurrenceWilbur, J.
This is another episode in a series of jurisdictional issues consuming an inordinate amount of the Court’s time and resources. This episode, like earlier ones, is in large part our own creation. Until recently this Court has too often adopted quite literal interpretations on jurisdictional questions without fully considering all of the ramifications involved, and the Courts of Appeals have reversed in favor of a less formalistic and practical approach.1
Hopefully, this case completes a process of self-correction, rejecting the misconception that words are themselves "objective facts” rather…
2Cases cited18 opinions
- Towne v. EisnerSupreme Court of the United States · 1918
- Sylvan v. CommissionerUnited States Tax Court · 1975
- Fishman v. CommissionerUnited States Tax Court · 1969
- Brooks v. CommissionerUnited States Tax Court · 1975
- Irving and Helen Fishman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1970
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