Estate of McKaig v. Commissioner
United States Tax Court
Respondent's motion to dismiss for lack of jurisdiction denied where respondent did not reasonably ascertain the "last known address" of petitioner. As a result, the deficiency notice was returned to respondent and was not delivered to petitioner until about 140 days after it was mailed to the old address. Petitioner filed her petition well within 90 days after thus receiving the deficiency notice. Held, such filing is considered timely.
1Opinion of the Court
OPINION
Dkennen, Judge:
This matter is before the Court on respondent’s motion to dismiss the petition filed by Nettie M. McKaig for lack of jurisdiction on the ground that the petition was not filed within 90 days after the deficiency notice was allegedly mailed to an old address of petitioner and her deceased husband.
Respondent’s motion was calendared for hearing in Washington. Pursuant to Rules 27(a) and 30(&), Tax Court Rules of Practice, petitioner, prior to the hearing, filed “Opposition to Motion to Dismiss and Brief in Support Thereof” stating that personal appearance by petitioner or…
2Cases cited15 opinions
- Houghton v. CommissionerUnited States Tax Court · 1967
- William I. Tenzer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Heaberlin v. CommissionerUnited States Tax Court · 1960
- Arlington Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
- Thomas and Delilah Boccuto v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1960
10 more not listed; retrieve them via the Exa API.
3Cited by49 opinions
- Monge v. CommissionerUnited States Tax Court · 1989
- Frieling v. CommissionerUnited States Tax Court · 1983
- Pyo v. CommissionerUnited States Tax Court · 1984
- Pietanza v. CommissionerUnited States Tax Court · 1989
- Robert F. McPartlin and Geraldine McPartlin v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1981
44 more not listed; retrieve them via the Exa API.