Estate of Rosenberg v. Commissioner
United States Tax Court
Notice of deficiency issued to petitioner-estate on Sept. 23, 1977. Prior to November 1977, the estate's executor retained attorney "1" to file a petition with this Court. Attorney "1" never at any time filed a petition, although he repeatedly misrepresented to the executor that one had been filed. Attorney "2" for the first time filed a petition with this Court 697 days after issuance of the notice.
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Notice of deficiency issued to petitioner-estate on Sept. 23, 1977. Prior to November 1977, the estate's executor retained attorney "1" to file a petition with this Court. Attorney "1" never at any time filed a petition, although he repeatedly misrepresented to the executor that one had been filed. Attorney "2" for the first time filed a petition with this Court 697 days after issuance of the notice. Held, the nonfeasance of attorney "1" in not filing a petition is not a "fraud on the Court." Held, further: Sec. 7502, I.R.C. 1954, not applicable since petition was hand-delivered and filed on…
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 petitioner’s motion to shorten time within which to file respondent’s answer to 30 days and for expeditious hearing on case filed on August 21,1979, and respondent’s motion to dismiss for lack of jurisdiction filed on September 4, 1979. 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 September 23,1977, respondent mailed to petitioner at its…
2Cases cited11 opinions
- Hazel-Atlas Glass Co. v. Hartford-Empire Co.Supreme Court of the United States · 1944
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Burns, Stix Friedman & Co. v. CommissionerUnited States Tax Court · 1971
- William H. Kenner and Eleanor v. Kenner v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1968
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3Cited by37 opinions
- Woods v. CommissionerUnited States Tax Court · 1989
- 508 Clinton St. Corp. v. CommissionerUnited States Tax Court · 1987
- Flight Attendants Against Ual Offset (Faauo) and United Air Lines, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1999
- Kellogg v. CommissionerUnited States Tax Court · 1987
- Knapp v. CommissionerUnited States Tax Court · 1988
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