Alfieri v. Commissioner
United States Tax Court
Held, the fact that respondent did not comply with the requirement of the Administrative Procedures Act, 5 U.S.C. sec. 500, by sending a copy of the notice of deficiency properly mailed to petitioners to petitioners' attorney, does not cause that notice to be invalid, nor does this failure alone without other evidence of improper action by respondent, warrant a conclusion that respondent's determination in the notice is arbitrary.
1Opinion of the Court
OPINION
Scott, Judge:
Respondent determined a deficiency in petitioners’ income tax for the calendar year 1968 in the amount of $48.28.
The issue for decision is whether petitioners are liable for the deficiency as determined by respondent and whether they are entitled to a refund of the $337.76 paid as tax for the year 1968 because of respondent’s failure to mail to petitioners’ attorney a copy of the notice of deficiency issued to petitioners.
Charles A. and Jean A. Alfieri, husband and wife, resided at Tappan, N.T, at the time they filed their petition in this case. They filed a joint Federal…
2Cases cited4 opinions
- Houghton v. CommissionerUnited States Tax Court · 1967
- Bunnel v. CommissionerUnited States Tax Court · 1968
- Nappi v. CommissionerUnited States Tax Court · 1972
- St. Paul Bottling Co. v. CommissionerUnited States Tax Court · 1960
3Cited by11 opinions
- Neuhoff v. CommissionerUnited States Tax Court · 1980
- John E. Rogers & Frances L. Rogers v. CommissionerUnited States Tax Court · 2018
- Alfieri v. CommissionerUnited States Tax Court · 1973
- Alfieri v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1973
- Brooks v. CommissionerUnited States Tax Court · 1984
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