Stone v. Commissioner
United States Tax Court
Taxpayer's petition was received and filed by Tax Court 101 days after mailing of statutory notice of deficiency; postmark stamped on envelope in which petition was mailed was dated 98 days after mailing of notice. During this period, petitioner was on active duty in the U.S. Air Force. Held: Respondent's motion to dismiss for lack of jurisdiction under sec. 6213(a), I.R.C. 1954, granted. Although sec. 205 of the Soldiers' and Sailors' Civil Relief Act, 50 U.S.C.
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Taxpayer's petition was received and filed by Tax Court 101 days after mailing of statutory notice of deficiency; postmark stamped on envelope in which petition was mailed was dated 98 days after mailing of notice. During this period, petitioner was on active duty in the U.S. Air Force. Held: Respondent's motion to dismiss for lack of jurisdiction under sec. 6213(a), I.R.C. 1954, granted. Although sec. 205 of the Soldiers' and Sailors' Civil Relief Act, 50 U.S.C. Appendix, sec. 525, states that the statutory period for the bringing of any action in any court for a person in military service…
1Opinion of the Court
Francis X. Stone, Petitioner v. Commissioner of Internal Revenue, Respondent
Stone v. Commissioner
Docket No. 7867-79
United States Tax Court
73 T.C. 617; 1980 U.S. Tax Ct. LEXIS 209;
January 2, 1980, Filed
Taxpayer's petition was received and filed by Tax Court 101 days after mailing of statutory notice of deficiency; postmark stamped on envelope in which petition was mailed was dated 98 days after mailing of notice. During this period, petitioner was on active duty in the U.S. Air Force. Held: Respondent's motion to dismiss for lack of jurisdiction under sec. 6213(a), I.R.C. 1954, granted.…
2Cases cited17 opinions
- Ricard v. BirchCourt of Appeals for the Fourth Circuit · 1975
- Edward J. Healy v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1965
- Estate of Charles B. Wolf, Charles S. Wold, Frances G. Wolf, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Cassell v. CommissionerUnited States Tax Court · 1979
- Syzemore v. County of SacramentoCalifornia Court of Appeal · 1976
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