Michael Di Peppino, Inc. v. Commissioner
United States Tax Court
Respondent's 30-day letter, sent by ordinary mail, informed petitioner that respondent intended to impose the accumulated earnings tax on petitioner's accumulated taxable income for its taxable years ended Mar. 31, 1980 and 1981. No other notification was sent to petitioner prior to the mailing of the notice of deficiency.
Read the full summary
Respondent's 30-day letter, sent by ordinary mail, informed petitioner that respondent intended to impose the accumulated earnings tax on petitioner's accumulated taxable income for its taxable years ended Mar. 31, 1980 and 1981. No other notification was sent to petitioner prior to the mailing of the notice of deficiency. Prior to the calendaring of the case for trial, petitioner filed a motion requesting a determination as to whether the mailing of respondent's 30-day letter satisfied the notification requirement of sec. 534(b), I.R.C. 1954, to place the burden of proof on petitioner. Held:…
1Opinion of the Court
Michael DiPeppino, Inc., d.b.a. Michael Transfer, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent
Michael Di Peppino, Inc. v. Commissioner
Docket No. 21497-83
United States Tax Court
83 T.C. 979; 1984 U.S. Tax Ct. LEXIS 1; 83 T.C. No. 53;
December 27, 1984. December 27, 1984, Filed
Petitioner's motion will be granted.
Respondent's 30-day letter, sent by ordinary mail, informed petitioner that respondent intended to impose the accumulated earnings tax on petitioner's accumulated taxable income for its taxable years ended Mar. 31, 1980 and 1981. No other notification was sent to…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Clifford O. Boren v. R. A. Riddell, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Rutter v. CommissionerUnited States Tax Court · 1983
- Chatham Corp. v. CommissionerUnited States Tax Court · 1967
- Motor Fuel Carriers, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1977
3 more not listed; retrieve them via the Exa API.