Estate of Cerrito v. Commissioner
United States Tax Court
Rules 10(e) and 22, Tax Court Rules of Practice and Procedure. -- A petition in an envelope addressed to U.S. Tax Court, Box 70, Washington, D.C. 20044, was mailed by certified mail prior to the expiration of the 90-day period provided in sec. 6213(a), in response to a notice of deficiency issued on June 4, 1979. The envelope containing that petition was returned by the post office stamped "Moved Not Forwardable" to petitioner's attorney who, after the statutory period,…
Read the full summary
Rules 10(e) and 22, Tax Court Rules of Practice and Procedure. -- A petition in an envelope addressed to U.S. Tax Court, Box 70, Washington, D.C. 20044, was mailed by certified mail prior to the expiration of the 90-day period provided in sec. 6213(a), in response to a notice of deficiency issued on June 4, 1979. The envelope containing that petition was returned by the post office stamped "Moved Not Forwardable" to petitioner's attorney who, after the statutory period, remailed the petition in an envelope addressed to U.S. Tax Court, 400 Second Street, N.W., Washington, D.C. 20212. Held:…
1Opinion of the Court
OPINION
Dawson, Judge:
This case was assigned to Special Trial Judge Francis J. Cantrel for the purpose of conducting the hearing and ruling on respondent’s motion to dismiss for lack of jurisdiction. After a review of the record, we agree with and adopt his opinion which is set forth below.1
OPINION OF THE SPECIAL TRIAL JUDGE
Cantrel, Special Trial Judge:
On November 19,1979, respondent filed a “Motion to Dismiss for Lack of Jurisdiction” on the ground that the petition was not filed within the statutory period prescribed by sections 6213(a)2 and 7502. Petitioner timely filed a written objection…
2Cases cited8 opinions
- Moffat v. CommissionerUnited States Tax Court · 1966
- Axe v. CommissionerUnited States Tax Court · 1972
- Anthony P. Skolski and Kathryne D. Skolski v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1965
- Lurkins v. CommissionerUnited States Tax Court · 1968
- Cassell v. CommissionerUnited States Tax Court · 1979
3 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Keeton v. CommissionerUnited States Tax Court · 1980
- Malekzad v. CommissionerUnited States Tax Court · 1981
- Price v. CommissionerUnited States Tax Court · 1981
- Blank v. CommissionerUnited States Tax Court · 1981
- Edward E. Rotenberry and Jolyne M. Rotenberry v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
26 more not listed; retrieve them via the Exa API.