Legal Opinion
Douglas P. Snow & Deborah J. Snow v. Commissioner
United States Tax Court
Decided June 17, 2014No. 6838-95, 6839-95Published
1Opinion of the Court
142 T.C. No. 23
UNITED STATES TAX COURT DOUGLAS P. SNOW AND DEBORAH J. SNOW, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent DOUGLAS P. SNOW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 6838-95, 6839-95. Filed June 17, 2014. In 1993 R mailed notices of deficiency regarding Ps’ 1987 and 1990 tax years. In 1995 Ps filed petitions with the Court. Ps moved to dismiss for lack of jurisdiction alleging that the notices of deficiency had not been mailed to Ps’ last known address and were therefore invalid. R also moved to dismiss for lack of jurisdiction because…
2Cases cited33 opinions
- United States v. DalmSupreme Court of the United States · 1990
- Monge v. CommissionerUnited States Tax Court · 1989
- Commissioner v. McCoySupreme Court of the United States · 1987
- Ben Abatti and Margaret Abatti v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
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