Legal Opinion
William J. Crum v. Commissioner of Internal Revenue
Court of Appeals for the D.C. Circuit
Decided December 23, 1980No. 75-2264PublishedCited by 52 opinions
1Opinion of the Court
Opinion for the Court filed by Circuit Judge, ROBB.
ROBB, Circuit Judge:
The question in this case is whether a notice of tax deficiency was mailed by the Internal Revenue Service (IRS) to the taxpayer’s “last known address” so as to commence the statutory time period for filing a petition for redetermination of that deficiency. The United States Tax Court held that the notice was properly mailed and consequently dismissed the taxpayer’s petition for redetermination on the jurisdictional ground that it was not timely filed. We reverse.
In 1971 and 1972 the Internal Revenue Service’s Office of…
2Cases cited16 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- Flora v. United StatesSupreme Court of the United States · 1958
- Meyer Harris Cohen, AKA Michael 'Mickey' Cohen v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
- Lifter v. CommissionerUnited States Tax Court · 1973
11 more not listed; retrieve them via the Exa API.
3Cited by52 opinions
- Cool Fuel, Incorporated v. William H. Connett, Etc.Court of Appeals for the Ninth Circuit · 1982
- Pyo v. CommissionerUnited States Tax Court · 1984
- Abeles v. CommissionerUnited States Tax Court · 1988
- William L. King and Darlene E. King v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- Robert F. McPartlin and Geraldine McPartlin v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1981
47 more not listed; retrieve them via the Exa API.