Axe v. Commissioner
United States Tax Court
On Sept. 28, 1971, respondent mailed to petitioners a statutory notice of deficiency covering Federal income taxes for the years 1968 and 1969. On Dec. 20, 1971, the petitioners, acting through their accountant, prepared an informal petition on the explanation of adjustments page attached to the notice of deficiency and sent it by first-class mail in an envelope addressed to the "Internal Revenue Service, Attention: Tax Court of United States, 200 No. Los Angeles, Calif."
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On Sept. 28, 1971, respondent mailed to petitioners a statutory notice of deficiency covering Federal income taxes for the years 1968 and 1969. On Dec. 20, 1971, the petitioners, acting through their accountant, prepared an informal petition on the explanation of adjustments page attached to the notice of deficiency and sent it by first-class mail in an envelope addressed to the "Internal Revenue Service, Attention: Tax Court of United States, 200 No. Los Angeles, Calif." The petition was received on Dec. 28, 1971, by the Notices Section, Audit Division, Internal Revenue Service, in Los…
1Opinion of the Court
Baker L and Helen D. Axe, Petitioners v. Commissioner of Internal Revenue, Respondent
Axe v. Commissioner
Docket No. 218-72
United States Tax Court
58 T.C. 256; 1972 U.S. Tax Ct. LEXIS 129;
May 9, 1972, Filed
On Sept. 28, 1971, respondent mailed to petitioners a statutory notice of deficiency covering Federal income taxes for the years 1968 and 1969. On Dec. 20, 1971, the petitioners, acting through their accountant, prepared an informal petition on the explanation of adjustments page attached to the notice of deficiency and sent it by first-class mail in an envelope addressed to the "Internal…
2Cases cited5 opinions
- Moffat v. CommissionerUnited States Tax Court · 1966
- Axe v. CommissionerUnited States Tax Court · 1972
- Rappaport v. CommissionerUnited States Tax Court · 1971
- Lurkins v. CommissionerUnited States Tax Court · 1968
- Matteson Co. v. CommissionerUnited States Board of Tax Appeals · 1925