Eaton v. Commissioner
United States Tax Court
Held, a technically deficient verification of a petition under Rule 7(c) (4) (D), Tax Court Rules of Practice, can be corrected by filing a properly verified amended petition under Rule 17(b). Respondent's motion to dismiss for lack of jurisdiction denied because faulty verification does not affect the jurisdiction of this Court.
1Opinion of the Court
OPINION
Dawson, Judge:
On November 2, 1967, respondent filed separate motions to dismiss these cases for lack of jurisdiction on the ground that the petitions were not filed by the proper parties. Pursuant to the request of petitioners, the motions were heard at the trial session in Cleveland, Ohio, on November 27,1967.
A notice of deficiency was mailed on June 9,1967, by respondent to the petitioner, Anita R. Eaton, at her last-known address. On September 7, 1967, within the statutory period, a petition was filed in the name of Anita R. Eaton which was executed and verified by her attorney,…
2Cases cited4 opinions
- Leidigh Carriage Co. v. StengelCourt of Appeals for the Sixth Circuit · 1899
- Estate of Arnett v. CommissionerUnited States Tax Court · 1958
- Gibson Amusement Co. v. CommissionerUnited States Board of Tax Appeals · 1931
- Burnet v. First Nat. Bank of FresnoCourt of Appeals for the Ninth Circuit · 1931
3Cited by3 opinions
- O'Neil v. CommissionerUnited States Tax Court · 1976
- Eaton v. CommissionerUnited States Tax Court · 1967
- O'Neil v. CommissionerUnited States Tax Court · 1976