Clough v. Comm'r
United States Tax Court
R filed a motion to dismiss for lack of jurisdiction on the ground that Ps' petition was not timely filed. R attached a copy of the certified mail list showing that the notice of deficiency was mailed on Dec. 4, 2001. The U.S. Postal Service postmark on the envelope in which the petition was mailed was dated Mar. 21, 2002, a date more than 90 days after the mailing of the notice of deficiency.
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R filed a motion to dismiss for lack of jurisdiction on the ground that Ps' petition was not timely filed. R attached a copy of the certified mail list showing that the notice of deficiency was mailed on Dec. 4, 2001. The U.S. Postal Service postmark on the envelope in which the petition was mailed was dated Mar. 21, 2002, a date more than 90 days after the mailing of the notice of deficiency. R filed sworn declarations of the manager of the office that maintained the certified mail list stating that the list was obtained from records of that office. R also filed a declaration of a processing…
1Opinion of the Court
STANLEY D. CLOUGH AND ROSEMARY A. CLOUGH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Clough v. Comm'r
No. 6836-02
United States Tax Court
119 T.C. 183; 2002 U.S. Tax Ct. LEXIS 47; 119 T.C. No. 10;
October 18, 2002, Filed
Respondent's motion to dismiss for lack of jurisdiction, as supplemented, granted.
R filed a motion to dismiss for lack of jurisdiction on the
ground that Ps' petition was not timely filed. R attached a copy
of the certified mail list showing that the notice of deficiency
was mailed on Dec. 4, 2001. The U.S. Postal Service postmark on
the envelope in which the petition…
2Cases cited12 opinions
- Palmer v. HoffmanSupreme Court of the United States · 1943
- Naftel v. CommissionerUnited States Tax Court · 1985
- United States v. Edward M. ZollaCourt of Appeals for the Ninth Circuit · 1984
- Monge v. CommissionerUnited States Tax Court · 1989
- Normac, Inc. v. CommissionerUnited States Tax Court · 1988
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