Hubbard v. Commissioner
United States Tax Court
R issued a notice of deficiency on Nov. 13, 1985. P did not receive the notice of deficiency and R later agreed that it was not sent to P's last known address. On May 27, 1986, an agent of R sent P a copy of the Nov. 13, 1985, notice.
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R issued a notice of deficiency on Nov. 13, 1985. P did not receive the notice of deficiency and R later agreed that it was not sent to P's last known address. On May 27, 1986, an agent of R sent P a copy of the Nov. 13, 1985, notice. A petition was filed on June 26, 1986. P moved to dismiss on the grounds that the Nov. 13, 1985, notice of deficiency was invalid and that the copy of the Nov. 13, 1985, notice of deficiency, mailed on May 27, 1986, did not constitute the issuance of a notice of deficiency so as to support jurisdiction. R, throughout the proceeding, maintained that the May 27,…
1Opinion of the Court
OPINION
STERRETT, Chief Judge:
This case was heard by Special Trial Judge Peter J. Panuthos pursuant to the provisions of section 7456 of the Code.1 The Court agrees with and adopts the Special Trial Judge’s opinion, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
PANUTHOS, Special Trial Judge:
This matter came before the Court on petitioner’s motion to dismiss for lack of jurisdiction and petitioner’s motion for an award of litigation costs. At a hearing held on this matter, respondent advised that he had no objection to the granting of petitioner’s motion to dismiss for lack of…
2Cases cited29 opinions
- Stanley Spencer v. National Labor Relations BoardCourt of Appeals for the D.C. Circuit · 1983
- Sher v. CommissionerUnited States Tax Court · 1987
- Frieling v. CommissionerUnited States Tax Court · 1983
- Pyo v. CommissionerUnited States Tax Court · 1984
- Robert Randall Baker v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1986
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3Cited by19 opinions
- Gustafson v. CommissionerUnited States Tax Court · 1991
- Versteeg v. CommissionerUnited States Tax Court · 1988
- Ward v. CommissionerUnited States Tax Court · 1989
- Portillo v. CommissionerUnited States Tax Court · 1992
- Hiep H. Dang Phuong My T. Chau v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 2001
14 more not listed; retrieve them via the Exa API.