Utah Orpheum Co. v. Commissioner
United States Board of Tax Appeals
The forwarding of a notice of deficiency to an address which is not the address of the taxpayer does not constitute mailing within the meaning of the Revenue Act of 1926. In the instant case a notice was forwarded to an incorrect address, and thereafter, on its return undelivered, it was mailed to the taxpayer's correct address. The appeal lies from the letter which was properly mailed.
1Opinion of the Court
UTAH ORPHEUM CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Utah Orpheum Co. v. Commissioner
Docket No. 18209.
United States Board of Tax Appeals
6 B.T.A. 343; 1927 BTA LEXIS 3536;
February 28, 1927, Promulgated
The forwarding of a notice of deficiency to an address which is not the address of the taxpayer does not constitute mailing within the meaning of the Revenue Act of 1926. In the instant case a notice was forwarded to an incorrect address, and thereafter, on its return undelivered, it was mailed to the taxpayer's correct address. The appeal lies from the letter which was…
2Cases cited1 opinion
- Utah Orpheum Co. v. CommissionerUnited States Board of Tax Appeals · 1927