Walden v. Commissioner
United States Tax Court
Ps' 1979 Federal income tax return was required to be filed by June 15, 1980. On June 13, 1980, Ps' 1979 return was deposited in the U.S. mail; the return was not sent by registered or certified mail. The return was lost by the U.S. Postal Service prior to delivery to the Internal Revenue Service. Held: For purposes of the statute of limitations on the assessment of tax, Ps assume the risk of nondelivery; accordingly, the failure of the U.S.
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Ps' 1979 Federal income tax return was required to be filed by June 15, 1980. On June 13, 1980, Ps' 1979 return was deposited in the U.S. mail; the return was not sent by registered or certified mail. The return was lost by the U.S. Postal Service prior to delivery to the Internal Revenue Service. Held: For purposes of the statute of limitations on the assessment of tax, Ps assume the risk of nondelivery; accordingly, the failure of the U.S. Postal Service to deliver the return constituted the failure of Ps to file their return. Thus, the period for assessing the deficiency against Ps did not…
1Opinion of the Court
JACOBS, Judge:
Respondent determined a deficiency in petitioners’ 1979 Federal income taxes in the amount of $54,469 and an addition to tax pursuant to section 6651(a)(1)1 in the amount of $13,145.25. The issue presented for decision is whether the period for assessing the deficiency against petitioners expired prior to the date of issuance of the notice of deficiency.2
FINDINGS OF FACT
Petitioners, husband and wife, resided in Wheatridge, Colorado, during the year in issue and at the time the petition in this case was filed.
Petitioner Paul S. Walden (Walden) controlled several companies (the…
2Cases cited10 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
- Richardson v. CommissionerUnited States Tax Court · 1979
- Crude Oil Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1947
- Hotel Equities Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1976
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3Cited by31 opinions
- Lois Anderson v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Estate of Leonard A. Wood, Deceased, J.M. Loonan, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990
- Estate of Wood v. CommissionerUnited States Tax Court · 1989
- Trout v. Comm'rUnited States Tax Court · 2008
- Estate of Mitchell v. CommissionerUnited States Tax Court · 1994
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