Looper v. Commissioner
United States Tax Court
A notice of transferee liability was mailed to petitioner's former college address in Oxford, England, where respondent's agent had interviewed petitioner some 2 years earlier. Petitioner received the notice 133 days later at his New Jersey address and filed a petition with the Court some 21 days later.
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A notice of transferee liability was mailed to petitioner's former college address in Oxford, England, where respondent's agent had interviewed petitioner some 2 years earlier. Petitioner received the notice 133 days later at his New Jersey address and filed a petition with the Court some 21 days later. Held: 1. The time for filing the petition was 150 days since the notice was addressed to a foreign address. 2. The temporary Oxford, England, college address was not petitioner's "last known address." 3. The error in address was not "harmless error" but was prejudicial in that it prevented…
1Opinion of the Court
OPINION
Nims, Judge:
This matter comes to us on respondent’s motion to dismiss this case for lack of jurisdiction on the grounds that the petition was filed after the expiration of the statutory 150-day response period and on petitioner’s motion to dismiss for lack of jurisdiction on the ground that the notice of deficiency was sent to an improper address.
r — H
The facts in this case are not in dispute. Petitioner John Stuart Looper was a shareholder of JCAJ Investments, Inc., a Connecticut corporation engaged in the business of trading in commodity futures. In JCAJ Investments, Inc. v.…
2Cases cited23 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
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- Lifter v. CommissionerUnited States Tax Court · 1973
- Joseph Delman and Jeanette Delman v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1967
- Shelton v. CommissionerUnited States Tax Court · 1974
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3Cited by97 opinions
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