Budlong v. Commissioner
United States Tax Court
Held: Petitioners' petition in the Tax Court for redetermination of a proposed deficiency for calendar year 1968 was not timely filed and respondent's motion to dismiss for lack of jurisdiction will be granted. Respondent literally complied with sec. 6212(b)(1) of the Code by mailing his deficiency notice for 1968 to petitioners' "last known address" at the time of the mailing.
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Held: Petitioners' petition in the Tax Court for redetermination of a proposed deficiency for calendar year 1968 was not timely filed and respondent's motion to dismiss for lack of jurisdiction will be granted. Respondent literally complied with sec. 6212(b)(1) of the Code by mailing his deficiency notice for 1968 to petitioners' "last known address" at the time of the mailing. Petitioners' filing of their 1969 return was not sufficient notice to respondent of a further change in their address with respect to the year 1968 for which the deficiency notice was issued.
1Opinion of the Court
IRWIN, Judge:
Eespondent determined a deficiency in petitioners’ income taxes for calendar year 1968 in the amount of $334.27. Ee-spondent has filed a motion to dismiss this case for lack of jurisdiction on the ground that the petition to this Court for redetermination of the deficiency was not timely filed by petitioners.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found. These stipulated facts and the exhibits attached thereto are herein incorporated by this reference.
Petitioners’ 1968 tax return showed their address as being 1617 Pershing Avenue, Louisville, Ky. On May…
2Cases cited12 opinions
- Ben Perlmutter and Bernice Perlmutter v. Commissioner of Internal Revenue, the Perlmutters, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1967
- Perlmutter v. CommissionerUnited States Tax Court · 1965
- Moffat v. CommissionerUnited States Tax Court · 1966
- McCormick v. CommissionerUnited States Tax Court · 1970
- Clodfelter v. CommissionerUnited States Tax Court · 1971
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3Cited by54 opinions
- Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
- Pyo v. CommissionerUnited States Tax Court · 1984
- Abeles v. CommissionerUnited States Tax Court · 1988
- Lifter v. CommissionerUnited States Tax Court · 1973
- Weinroth v. CommissionerUnited States Tax Court · 1980
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