Goldstein v. Commissioner
United States Tax Court
Petitioner gave his business address on his 1945 income tax return. Thereafter he abandoned this address and on waivers for the year 1945 gave his subsequent business address. A notice of deficiency was mailed to this address. Petitioner had ceased to receive mail there. He had not notified the Commissioner of this fact and he had not given notice of his home address. The registered letter was returned undelivered and finally manual delivery was made.
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Petitioner gave his business address on his 1945 income tax return. Thereafter he abandoned this address and on waivers for the year 1945 gave his subsequent business address. A notice of deficiency was mailed to this address. Petitioner had ceased to receive mail there. He had not notified the Commissioner of this fact and he had not given notice of his home address. The registered letter was returned undelivered and finally manual delivery was made. Petitioner filed his petition more than 90 days after the notice was mailed. Held, the notice constituted a valid notice to petitioner's last…
1Opinion of the Court
OPINION.
Van Fossan, Judge :
Each party has raised a jurisdictional question. The petitioner contends that the notice mailed June 23, 1952, was not a valid notice of deficiency because it was not sent to petitioner’s “last known address” as required by statute. The respondent asserts that this Court has no jurisdiction because the petition was filed more than 90 days after the mailing of the notice of deficiency. If either of these positions is sustained, this Court has no jurisdiction.
Petitioner argues that 1680 Broadway was not his “last known address” within the meaning of section 272 (k),…
2Cases cited5 opinions
- Birnie v. CommissionerUnited States Tax Court · 1951
- Clark's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Hurd v. CommissionerUnited States Tax Court · 1947
- First National Bank of Wichita Falls v. CommissionerUnited States Tax Court · 1944
- Estate of Clark v. CommissionerUnited States Tax Court · 1948
3Cited by20 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- Lifter v. CommissionerUnited States Tax Court · 1973
- Looper v. CommissionerUnited States Tax Court · 1980
- Weinroth v. CommissionerUnited States Tax Court · 1980
- Lester L. Luhring and Betty W. Luhring v. Clifford W. Glotzbach, District Director of Internal RevenueCourt of Appeals for the Fourth Circuit · 1962
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