Shelton v. Commissioner
United States Tax Court
The notice of deficiency was not mailed to petitioners at their last known address and petitioners did not receive the notice in time to file a timely petition in this Court. Upon receiving a notice of collection of the deficiency for the years involved, petitioners obtained a copy of the notice of deficiency and filed an untimely petition in this Court. Respondent moved to dismiss for lack of jurisdiction because the petition was not timely filed.
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The notice of deficiency was not mailed to petitioners at their last known address and petitioners did not receive the notice in time to file a timely petition in this Court. Upon receiving a notice of collection of the deficiency for the years involved, petitioners obtained a copy of the notice of deficiency and filed an untimely petition in this Court. Respondent moved to dismiss for lack of jurisdiction because the petition was not timely filed. Petitioners objected and moved to dismiss on the ground that a proper notice of deficiency had not been mailed to them. Held: Under the…
1Opinion of the Court
OPINION
Drennen, Judge:
Respondent determined a deficiency in petitioners’ income tax and addition to tax under section 6653(b), I.R.C. 1954, for the year 1968 in the amounts of $4,089.10 and $2,044.55, respectively, and a deficiency in petitioners’ income tax and addition to tax under section 6653(b), I.R.C. 1954, for the year 1969 in the amounts of $2,156.56 and $1,078.28, respectively.
Petitioners resided at 6646 Norman Lane, San Diego, Calif., at the time their joint income tax returns for the years 1968 and 1969 were filed at the Western Region Internal Revenue Service Center. Petitioner…
2Cases cited24 opinions
- Stoll v. GottliebSupreme Court of the United States · 1938
- Moffat v. CommissionerUnited States Tax Court · 1966
- Lifter v. CommissionerUnited States Tax Court · 1973
- McCormick v. CommissionerUnited States Tax Court · 1970
- Wheeler's Peachtree Pharmacy, Inc. v. CommissionerUnited States Tax Court · 1960
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3Cited by79 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- Monge v. CommissionerUnited States Tax Court · 1989
- Kluger v. CommissionerUnited States Tax Court · 1984
- Looper v. CommissionerUnited States Tax Court · 1980
- Weinroth v. CommissionerUnited States Tax Court · 1980
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