Estate of Mitchell v. Commissioner
United States Tax Court
Decedent died on Apr. 21, 1989. Decedent's estate obtained an extension to file an estate tax return until Saturday, July 21, 1990. The envelope containing the return bore a postmark of Friday, July 20, 1990. The return was delivered to the IRS on Monday, July 23, 1990. Respondent's notice of deficiency was mailed on July 21, 1993. Petitioner contends that pursuant to sec. 7502, I.R.C., the return is considered filed on July 20, 1990, the date of postmark, and thus the…
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Decedent died on Apr. 21, 1989. Decedent's estate obtained an extension to file an estate tax return until Saturday, July 21, 1990. The envelope containing the return bore a postmark of Friday, July 20, 1990. The return was delivered to the IRS on Monday, July 23, 1990. Respondent's notice of deficiency was mailed on July 21, 1993. Petitioner contends that pursuant to sec. 7502, I.R.C., the return is considered filed on July 20, 1990, the date of postmark, and thus the 3-year period of limitations on assessment under sec. 6501, I.R.C., had expired before the notice of deficiency was mailed.…
1Opinion of the Court
OPINION
JACOBS, Judge:
This matter is currently before the Court on petitioner’s motion for summary judgment pursuant to Rule 121.1 Petitioner claims that the statute of limitations bars the assessment of additional Federal estate tax and penalties. For the reasons that follow, we hold that the notice of deficiency was timely mailed.
Background
The facts needed to resolve the issue raised by petitioner’s motion are not in dispute. They are as follows.
Paul Mitchell (decedent) died on April 21, 1989, while a resident of Hawaii. Petitioner is decedent’s estate.
Pursuant to section 6075(a), the…
2Cases cited6 opinions
- E. I. Dupont De Nemours & Co. v. DavisSupreme Court of the United States · 1924
- First Charter Financial Corp., Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the First Circuit · 1982
- Hotel Equities Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1976
- Hotel Equities Corp. v. CommissionerUnited States Tax Court · 1975
- Walden v. CommissionerUnited States Tax Court · 1988
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