Heaberlin v. Commissioner
United States Tax Court
Jurisdiction -- Last Known Address -- Sec. 272(a). -- The Tax Court has no jurisdiction where the notice of deficiency was not mailed to the taxpayer's last known address, and the error of the Commissioner in addressing the notice to an incorrect address is not waived by the taxpayer filing a petition more than 90 days after the mailing date of the notice of deficiency.
1Opinion of the Court
John W. Heaberlin, Petitioner, v. Commissioner of Internal Revenue, Respondent
Heaberlin v. Commissioner
Docket No. 84559
United States Tax Court
34 T.C. 58; 1960 U.S. Tax Ct. LEXIS 175;
April 13, 1960, Filed
Jurisdiction -- Last Known Address -- Sec. 272(a). -- The Tax Court has no jurisdiction where the notice of deficiency was not mailed to the taxpayer's last known address, and the error of the Commissioner in addressing the notice to an incorrect address is not waived by the taxpayer filing a petition more than 90 days after the mailing date of the notice of deficiency.
Andrew S. Coxe, Esq.,…
2Cases cited13 opinions
- Brzezinski v. CommissionerUnited States Tax Court · 1954
- Heaberlin v. CommissionerUnited States Tax Court · 1960
- Carbone v. CommissionerUnited States Tax Court · 1947
- Wilson v. CommissionerUnited States Board of Tax Appeals · 1929
- Block v. CommissionerUnited States Tax Court · 1943
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