Vitale v. Commissioner
United States Tax Court
Held: On the facts (1) the Commissioner's notice of deficiency was mailed to petitioner on Oct. 27, 1971; (2) the petition was received more than 90 days after Oct. 27, 1971. Accordingly, the Court lacks jurisdiction.
1Opinion of the Court
OPINION
Tbetjens, Judge:
The matter before us is the Commissioner’s motion to dismiss on the ground that petitioner failed to file a timely petition with this Court. Evidence was taken at a hearing on the motion held in Kansas City, Mo., on June 6, 1972. The Commissioner determined deficiencies for 1967 and 1968 in the income tax liability of Angelo Vitale, a resident of Kansas City, Mo., in the amounts of $463.73 and $11,576.75, respectively; substantial additions to the tax under sections 6651(a) and 6653(a), I.R.C. 1954,1 for failure to file a timely return and for negligence or intentional…
2Cases cited4 opinions
- Moffat v. CommissionerUnited States Tax Court · 1966
- Denman v. CommissionerUnited States Tax Court · 1961
- Molosh v. CommissionerUnited States Tax Court · 1965
- Vibro Mfg. Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1963
3Cited by23 opinions
- Cataldo v. CommissionerUnited States Tax Court · 1973
- Pietanza v. CommissionerUnited States Tax Court · 1989
- Shelton v. CommissionerUnited States Tax Court · 1974
- Sylvan v. CommissionerUnited States Tax Court · 1975
- Lewy v. CommissionerUnited States Tax Court · 1977
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