Lewy v. Commissioner
United States Tax Court
Petitioner is a resident of France who also maintains an office and apartment in New York City. When the notice of deficiency was mailed to him on Nov. 11, 1976, he was in New York preparing to depart for France the following day.
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Petitioner is a resident of France who also maintains an office and apartment in New York City. When the notice of deficiency was mailed to him on Nov. 11, 1976, he was in New York preparing to depart for France the following day. He left for France on Nov. 12, 1976, and, because of his absence from this country, did not receive actual notice of the deficiency until he next returned to the United States on Feb. 1, 1977. His petition to this Court was mailed on Feb. 10, 1977, the 91st day after the mailing of the deficiency notice. Held: Under sec. 6213(a) petitioner has 150 days within which…
1Opinion of the Court
OPINION
Wilbur, Judge:
This matter comes before the Court on respondent’s motion to dismiss this case for lack of jurisdiction. The issue presented by respondent’s motion is whether the petitioner herein had 150 days rather than 90 days within which to file his petition with this Court under section 6213(a).1
All the facts, for purposes of this motion, have been stipulated. The stipulation of facts is incorporated herein by this reference.
The petitioner, Claude Lewy, has been a member of the French bar since. 1927 and a member of the New York bar since 1953. Since May 1976, he regularly resided…
2Cases cited25 opinions
- Sylvan v. CommissionerUnited States Tax Court · 1975
- Brooks v. CommissionerUnited States Tax Court · 1975
- William I. Tenzer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Carstenson v. CommissionerUnited States Tax Court · 1972
- King v. CommissionerUnited States Tax Court · 1969
20 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Looper v. CommissionerUnited States Tax Court · 1980
- Brown v. CommissionerUnited States Tax Court · 1982
- Estate of Di Rezza v. CommissionerUnited States Tax Court · 1982
- Genesis Oil & Gas, Ltd. v. CommissionerUnited States Tax Court · 1989
- Malekzad v. CommissionerUnited States Tax Court · 1981
36 more not listed; retrieve them via the Exa API.