Kraasch v. Commissioner
United States Tax Court
The petition in this case upon which the Court's order of dismissal and decision was entered on Feb. 6, 1975, was filed and signed in the names of petitioners by their tax consultant. Petitioners claimed they had not authorized or approved the filing of the petition and moved to modify the dismissal and decision for lack of jurisdiction. At a hearing on petitioners' motion, evidence was introduced showing that petitioners did not personally sign the petition.
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The petition in this case upon which the Court's order of dismissal and decision was entered on Feb. 6, 1975, was filed and signed in the names of petitioners by their tax consultant. Petitioners claimed they had not authorized or approved the filing of the petition and moved to modify the dismissal and decision for lack of jurisdiction. At a hearing on petitioners' motion, evidence was introduced showing that petitioners did not personally sign the petition. Held: On this record petitioners failed to establish by clear and convincing evidence that their agent's acts were unauthorized.…
1Opinion of the Court
OPINION
Dawson, Judge:
This matter is before the Court on petitioners’ motion to modify the order of dismissal and decision in this case, pursuant to Rule 123(c), Tax Court Rules of Practice and Procedure. At issue is whether the Tax Court lacked jurisdiction because the petition was not personally signed by petitioners, who claim that their agent acted without their authority or approval.
The pertinent facts are summarized below.
Respondent sent a statutory notice of deficiency to petitioners on August 2, 1974, determining deficiencies in petitioners’ Federal income taxes and additions to tax as…
2Cases cited7 opinions
- Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
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- The Atchison, Topeka and Santa Fe Railway Company, a Corporation v. Porter BarrettCourt of Appeals for the Ninth Circuit · 1957
- Kathleen k.wilkin v. Sunbeam CorporationCourt of Appeals for the Tenth Circuit · 1972
- Carstenson v. CommissionerUnited States Tax Court · 1972
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