Carbone v. Commissioner
United States Tax Court
Jurisdiction. -- The petitions herein were filed more than 90 days after notice of transferee liability was sent by respondent by registered mail to an address other than each petitioner's "last known address" and such notices were undelivered and returned by the postal authorities to the respondent, who subsequently sent copies of such notices by ordinary mail to petitioners' attorney.
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Jurisdiction. -- The petitions herein were filed more than 90 days after notice of transferee liability was sent by respondent by registered mail to an address other than each petitioner's "last known address" and such notices were undelivered and returned by the postal authorities to the respondent, who subsequently sent copies of such notices by ordinary mail to petitioners' attorney. Held, that the proceedings must be dismissed for want of jurisdiction, because of lack of required statutory notice; held, further, respondent's motions to dismiss are denied, and petitioners' motions to…
1Opinion of the Court
OPINION.
Tyson, Judge:
The applicable provisions of the Internal Revenue Code, effective during 1945, are set forth in the margin.1 Respondent contends that in mailing the registered notice of transferee liability on September 12, 1945, addressed to each petitioner at 332 Franklin Street, Fayetteville, North Carolina, he complied with the statutory requirements, particularly with those in section 311 (e), supra, providing that the notice shall be sufficient “if mailed to the person subject to the liability at his last known address.” [Respondent further contends that such Franklin Street…
2Cases cited1 opinion
- Block v. CommissionerUnited States Tax Court · 1943
3Cited by28 opinions
- Lifter v. CommissionerUnited States Tax Court · 1973
- Looper v. CommissionerUnited States Tax Court · 1980
- Weinroth v. CommissionerUnited States Tax Court · 1980
- Mulvania v. CommissionerUnited States Tax Court · 1983
- Robert F. McPartlin and Geraldine McPartlin v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1981
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