Lifter v. Commissioner
United States Tax Court
A notice of deficiency for the year 1968 was sent to the petitioners by certified mail at the business address given on their Federal income tax return for such year.
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A notice of deficiency for the year 1968 was sent to the petitioners by certified mail at the business address given on their Federal income tax return for such year. Since mail previously sent to such business address was returned undelivered, a copy of the deficiency notice was sent by ordinary mail to the petitioners' attorney, appointed to handle their Federal income tax matters for earlier years, and the petitioners actually learned of the notice before the running of the statute of limitations and in ample time to file a timely petition with this Court. Held, the notice of deficiency…
1Opinion of the Court
Simpson , Judge:
The respondent determined a deficiency of $100,069.20 in the petitioners’ Federal income tax for the year 1968. This proceeding arises from a motion 'by the petitioners to dismiss for lack of jurisdiction on the ground that no proper statutory notice of deficiency was issued. At trial, the petitioners’ motion was amended to request a ruling that, because no proper statutory notice was given within the 3-year statute of limitations, assessment and collection of a deficiency for the year 1968 is barred.
FINDINGS OF FACT
On June 13, 1969, the petitioners, Daniel Lifter and Helene…
2Cases cited36 opinions
- Meyer Harris Cohen, AKA Michael 'Mickey' Cohen v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- McCormick v. CommissionerUnited States Tax Court · 1970
- Commissioner of Internal Revenue v. StewartCourt of Appeals for the Sixth Circuit · 1951
- Roy W. Dewelles v. United States of AmericaCourt of Appeals for the Ninth Circuit · 1967
- Joseph Delman and Jeanette Delman v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1967
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3Cited by104 opinions
- Frieling v. CommissionerUnited States Tax Court · 1983
- Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
- Pyo v. CommissionerUnited States Tax Court · 1984
- Looper v. CommissionerUnited States Tax Court · 1980
- Weinroth v. CommissionerUnited States Tax Court · 1980
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