Lurkins v. Commissioner
United States Tax Court
Petition was mailed in envelope timely postmarked but addressed to "U.S. Board of Tax Appeals, Washington, D.C. 20044." It was returned to the writer by the Post Office in Washington stamped "Unknown." Upon receipt of the returned envelope petitioner apparently enclosed that envelope in another envelope addressed to the Tax Court of the United States and placed it in the mail.
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Petition was mailed in envelope timely postmarked but addressed to "U.S. Board of Tax Appeals, Washington, D.C. 20044." It was returned to the writer by the Post Office in Washington stamped "Unknown." Upon receipt of the returned envelope petitioner apparently enclosed that envelope in another envelope addressed to the Tax Court of the United States and placed it in the mail. The postmark on this envelope was not within 90 days after the notice of deficiency was mailed to petitioner and the petition was received and filed by the Tax Court 101 days after the notice of deficiency was mailed.…
1Opinion of the Court
OPINION
Drennen, Judge:
A statutory notice of deficiency in the income tax of petitioner, an attorney, for the year 1959 was mailed to petitioner on March 28,1963, and a statutory notice of deficiency in the income tax of petitioner for the year 1960 was mailed to petitioner on May 19, 1967. Petitioner filed a petition, bearing a heading “United States Board of Tax Appeals,” seeking a “redetermination of the deficiency set forth by the Commissioner of Internal Revenue in his notice of deficiency bearing symbols AP :STL :CLS :KG :mb for the years 1959, 1960, and 1961,” no date of such notice of…
2Cases cited9 opinions
- Moffat v. CommissionerUnited States Tax Court · 1966
- C. Louis Wood and Hallie D. Wood v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Wood v. CommissionerUnited States Tax Court · 1964
- Albert G. Rich v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Denman v. CommissionerUnited States Tax Court · 1961
4 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Breman v. CommissionerUnited States Tax Court · 1976
- Axe v. CommissionerUnited States Tax Court · 1972
- Estate of Cerrito v. CommissionerUnited States Tax Court · 1980
- Cassell v. CommissionerUnited States Tax Court · 1979
- Minuto v. CommissionerUnited States Tax Court · 1976
18 more not listed; retrieve them via the Exa API.