McCormick v. Commissioner
United States Tax Court
Petitioner's 1966 income tax return bore an address in Milwaukee, Wis. In April 1969 he sent to an Internal Revenue Service collection officer, who had been communicating with him concerning a delinquent tax liability for 1967, a letter giving an address in Rochester, N.Y., and stating, "I will be here for the next few months for sure." On May 5, 1969, a notice of deficiency for 1966 was mailed to petitioner at the Milwaukee address.
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Petitioner's 1966 income tax return bore an address in Milwaukee, Wis. In April 1969 he sent to an Internal Revenue Service collection officer, who had been communicating with him concerning a delinquent tax liability for 1967, a letter giving an address in Rochester, N.Y., and stating, "I will be here for the next few months for sure." On May 5, 1969, a notice of deficiency for 1966 was mailed to petitioner at the Milwaukee address. Held, petitioner's "last known address," within the meaning of sec. 6212(b)(1), I.R.C. 1954, with respect to the notice of deficiency for 1966 was the one listed…
1Opinion of the Court
FeatiierstoN, Judge:
This matter is before the Court on respondent’s motion to dismiss for lack of jurisdiction on the ground that the petition was filed more than 90 days after the mailing of the notice of deficiency. See sec. 6213(a) 1 Harvey L. McCormick (hereinafter petitioner) , a legal resident of Henrietta, N.Y., at the time the petition was filed, objects to respondent’s motion, contending that the notice of deficiency was not mailed to his “last known address” in compliance with section 6212(b) (1). A decision in favor of petitioner will, in any event, result in dismissal of the suit…
2Cases cited5 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Heaberlin v. CommissionerUnited States Tax Court · 1960
- Gregory v. United StatesUnited States Court of Claims · 1944
- Clark's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Marvin v. CommissionerUnited States Tax Court · 1963
3Cited by101 opinions
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- Abeles v. CommissionerUnited States Tax Court · 1988
- Lifter v. CommissionerUnited States Tax Court · 1973
- Weinroth v. CommissionerUnited States Tax Court · 1980
- Brown v. CommissionerUnited States Tax Court · 1982
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