Mollet v. Commissioner
United States Tax Court
Under the facts presented: Held, that petitioner has failed to prove that he gave respondent clear and concise oral notification of a change of address to Florida from Minnesota prior to the issuance of respondent's statutory notice for the years 1978 and 1979. Held, further, that petitioner failed to prove he had given such notice through the filing of returns for 1980 and 1981 showing a Florida address.
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Under the facts presented: Held, that petitioner has failed to prove that he gave respondent clear and concise oral notification of a change of address to Florida from Minnesota prior to the issuance of respondent's statutory notice for the years 1978 and 1979. Held, further, that petitioner failed to prove he had given such notice through the filing of returns for 1980 and 1981 showing a Florida address. Held, further: That petitioner's allegation of a Florida legal residence in a petition filed with the Court in another case, and served on respondent's counsel by the Court, does not…
1Opinion of the Court
Merlin L. Mollet, Petitioner v. Commissioner of Internal Revenue, Respondent
Mollet v. Commissioner
Docket No. 3633-83
United States Tax Court
82 T.C. 618; 1984 U.S. Tax Ct. LEXIS 81; 82 T.C. No. 49;
April 18, 1984, Filed
An appropriate order of dismissal for lack of jurisdiction will be entered.
Under the facts presented: Held, that petitioner has failed to prove that he gave respondent clear and concise oral notification of a change of address to Florida from Minnesota prior to the issuance of respondent's statutory notice for the years 1978 and 1979. Held, further, that petitioner failed to prove…
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- United States v. Edward M. ZollaCourt of Appeals for the Ninth Circuit · 1984
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- Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
- Moffat v. CommissionerUnited States Tax Court · 1966
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