Weinroth v. Commissioner
United States Tax Court
On Apr. 3, 1978, respondent mailed a notice of deficiency for petitioners' 1974 taxable year to the address given as petitioners' residence on their income tax return for that year. Prior to that time, petitioners had on several occasions notified employees of respondent that they had moved to a different address.
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On Apr. 3, 1978, respondent mailed a notice of deficiency for petitioners' 1974 taxable year to the address given as petitioners' residence on their income tax return for that year. Prior to that time, petitioners had on several occasions notified employees of respondent that they had moved to a different address. These notifications were with regard to taxable years of petitioners other than 1974. Petitioners did not receive the 1974 notice until more than 1 year after its mailing and the petition herein was filed shortly thereafter. Held: While taxpayers are required to notify the…
1Opinion of the Court
OPINION
Irwin, Judge:
This matter comes before us on respondent’s motion to dismiss for lack of jurisdiction on the ground that the petition herein was filed after the 90-day period provided in section 6213.1 During the hearing on respondent’s motion, petitioners also moved to dismiss for lack of jurisdiction on the ground that respondent failed to mail the statutory notice of deficiency to petitioners’ last known address.
The matter sub judice involves petitioners’ 1974 taxable year. However, the resolution of the issue hinges to a large extent upon events and circumstances relating to prior…
2Cases cited25 opinions
- Meyer Harris Cohen, AKA Michael 'Mickey' Cohen v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
- Lifter v. CommissionerUnited States Tax Court · 1973
- McCormick v. CommissionerUnited States Tax Court · 1970
- Looper v. CommissionerUnited States Tax Court · 1980
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3Cited by94 opinions
- Monge v. CommissionerUnited States Tax Court · 1989
- Frieling v. CommissionerUnited States Tax Court · 1983
- Pyo v. CommissionerUnited States Tax Court · 1984
- Abeles v. CommissionerUnited States Tax Court · 1988
- Mulvania v. CommissionerUnited States Tax Court · 1983
89 more not listed; retrieve them via the Exa API.