Legal Opinion
Virgil B. Elings v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided April 8, 2003No. 02-70457PublishedCited by 17 opinions
1Opinion of the Court
OPINION
T.G. NELSON, Circuit Judge:
Virgil Elings appeals the tax court’s denial of his motion to dismiss for lack of jurisdiction. We hold that when the Internal Revenue Service (“IRS”) fails to include the last date to petition the tax court for a redetermination on its notice of deficiency, but the taxpayer suffers no prejudice, the notice is valid. Thus, the tax court’s jurisdiction was proper, and we affirm.
1. FACTS AND PROCEDURAL HISTORY
Virgil Elings filed a gift tax return in 1995, reporting a gift of stock valued at upwards of $2.5 million. On August 3, 1998, the IRS sent a notice of…
2Cases cited13 opinions
- United States v. James Daniel Good Real PropertySupreme Court of the United States · 1993
- Brock v. Pierce CountySupreme Court of the United States · 1986
- Howard S. Scar and Ethel M. Scar v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Intercontinental Travel Marketing, Inc. v. Federal Deposit Insurance Corporation, as Receiver for Gateway National BankCourt of Appeals for the Ninth Circuit · 1994
- GAF Corp. v. CommissionerUnited States Tax Court · 2000
8 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Timken U.S. Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2005
- LG Kendrick, LLC v. Comm'rUnited States Tax Court · 2016
- Qinetiq US Holdings, Inc. & Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 2017
- United States v. BoyceDistrict Court, C.D. California · 2014
- John C. Hom & Associates, Inc. v. CommissionerUnited States Tax Court · 2013
12 more not listed; retrieve them via the Exa API.