Ballantine v. Commissioner
United States Tax Court
Rules 36 and 53, Tax Court Rules of Practice and Procedure. -- Respondent mailed a motion to strike to the Tax Court 45 days after a copy of the petition was served on him. On the same day, he also mailed to the former address of petitioners' counsel a copy of the motion filed with the Court, which was returned by the post office.
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Rules 36 and 53, Tax Court Rules of Practice and Procedure. -- Respondent mailed a motion to strike to the Tax Court 45 days after a copy of the petition was served on him. On the same day, he also mailed to the former address of petitioners' counsel a copy of the motion filed with the Court, which was returned by the post office. Almost immediately after its return to his office, respondent remailed a copy of his motion with amended certificate of service to petitioners' counsel at his correct address. Held: Despite the inconsequential delay in serving a copy of the motion upon petitioners'…
1Opinion of the Court
Inez V. Ballantine, et al., 1 Petitioners v. Commissioner of Internal Revenue, Respondent
Ballantine v. Commissioner
Docket No. 12102-77
United States Tax Court
74 T.C. 516; 1980 U.S. Tax Ct. LEXIS 119;
June 4, 1980, Filed
Rules 36 and 53, Tax Court Rules of Practice and Procedure. -- Respondent mailed a motion to strike to the Tax Court 45 days after a copy of the petition was served on him. On the same day, he also mailed to the former address of petitioners' counsel a copy of the motion filed with the Court, which was returned by the post office. Almost immediately after its return to his…
2Cases cited18 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Key Buick Co. v. CommissionerUnited States Tax Court · 1977
- Key Buick Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1980
- Kolom v. Comm'rUnited States Tax Court · 1978
- Collins v. CommissionerUnited States Tax Court · 1974
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