Hotel Equities Corp. v. Commissioner
United States Tax Court
Rule 121, Tax Court Rules of Practice and Procedure. -- On July 14, 1970, petitioner's tax return, which was due on July 15, 1970, was mailed in a properly addressed envelope, postage prepaid.
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Rule 121, Tax Court Rules of Practice and Procedure. -- On July 14, 1970, petitioner's tax return, which was due on July 15, 1970, was mailed in a properly addressed envelope, postage prepaid. The other requirements of sec. 7502, I.R.C. 1954, were met for the return to be deemed under sec. 7502 as filed on July 14, 1970. The return was stamped with respondent's stamp as received on July 17, 1970. Respondent mailed a notice of deficiency to petitioner on July 17, 1973. Held, the 3-year statute of limitations on assessments under sec. 6501, I.R.C. 1954, had expired at the time the notice of…
1Opinion of the Court
OPINION
Scott, Judge:
Petitioner Hotel Equities Corp., on February 10,1975, filed a motion for summary judgment pursuant to Rule 121, Tax Court Rules of Practice and Procedure. The issue presented for decision is whether a tax return, which is timely mailed within the provisions of section 7502,1.R.C. 1954,1 with the other requirements of that section being met, is to be considered filed as of the postmark date for the purposes of determining when the statute of limitations for assertion of a deficiency expires.
■ The facts, which are undisputed for the purpose of the determination of the issue…
2Cases cited6 opinions
- United States v. LombardoSupreme Court of the United States · 1916
- Industrial Trust Co. v. United StatesSupreme Court of the United States · 1935
- Drayton Heard and Elizabeth A. Heard v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Heard v. CommissionerUnited States Tax Court · 1958
- Phinney v. Bank of Southwest National Ass'n, HoustonCourt of Appeals for the Fifth Circuit · 1964
1 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Emmons v. CommissionerUnited States Tax Court · 1989
- Hotel Equities Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1976
- Walden v. CommissionerUnited States Tax Court · 1988
- Pace Oil Co. v. CommissionerUnited States Tax Court · 1979
- Thompson v. CommissionerUnited States Tax Court · 1976
29 more not listed; retrieve them via the Exa API.