Helfrich v. Commissioner
United States Tax Court
1. The notice of deficiency was sent by registered mail to petitioner and her former husband at their last known address. Accordingly, the requirements of section 272 (a) and (k), Internal Revenue Code of 1939, are satisfied. 2. Petitioner did not file a joint return with her husband in 1947, nor did she intend to file a joint return with him in that year.
1Opinion of the Court
Alma Helfrich, Petitioner, v. Commissioner of Internal Revenue, Respondent
Helfrich v. Commissioner
Docket No. 38038
United States Tax Court
25 T.C. 404; 1955 U.S. Tax Ct. LEXIS 33;
December 7, 1955, Filed
Decision will be entered for the petitioner.
1. The notice of deficiency was sent by registered mail to petitioner and her former husband at their last known address. Accordingly, the requirements of section 272 (a) and (k), Internal Revenue Code of 1939, are satisfied.
2. Petitioner did not file a joint return with her husband in 1947, nor did she intend to file a joint return with him in that…
2Cases cited6 opinions
- Brzezinski v. CommissionerUnited States Tax Court · 1954
- Gregory v. United StatesUnited States Court of Claims · 1944
- Bour v. CommissionerUnited States Tax Court · 1954
- Calhoun v. CommissionerUnited States Tax Court · 1954
- McCord v. Granger, Collector of Internal Revenue for 23rd District of PennsylvaniaCourt of Appeals for the Third Circuit · 1952
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