Estate of Wood v. Commissioner
United States Tax Court
P elected special use valuation on its Federal estate tax return. The return was due on Mar. 22, 1982. The envelope containing the return was properly addressed to the Internal Revenue Service office in Ogden, Utah, with postage prepaid and was postmarked by the U.S. Postal Service "March 19, 1982". P, however, did not mail the return by certified or registered mail. R claims he did not receive the return.
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P elected special use valuation on its Federal estate tax return. The return was due on Mar. 22, 1982. The envelope containing the return was properly addressed to the Internal Revenue Service office in Ogden, Utah, with postage prepaid and was postmarked by the U.S. Postal Service "March 19, 1982". P, however, did not mail the return by certified or registered mail. R claims he did not receive the return. Held, sec. 7502(a) is applicable to this case pursuant to sec. 7502(a)(2). Held, further, to show delivery, P may rely on the presumption that a properly mailed document is actually…
1DissentWhitaker, J.
Because I believe that the presumption of delivery upon proof of first class mailing cannot be used to supply the delivery requirement of section 7502, I dissent.
Section 7502(a)(1) states that: “If any return * * * is * * * delivered by United States mail to the agency * * * .” (Emphasis added.) Likewise, section 301.7502-1(d)(1) provides that: “Section 7502 is not applicable unless the document is delivered * * * .” (Emphasis added.) The Senate Committee report insofar as pertinent, emphasizes the Congressional intent that actual delivery is an essential requirement of section 7502. “The…
2Cases cited7 opinions
- Llorente v. CommissionerUnited States Tax Court · 1980
- Brian Miller v. United StatesCourt of Appeals for the Sixth Circuit · 1986
- David Deutsch v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1979
- Crude Oil Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1947
- Bernard Bloch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
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