Pietanza v. Commissioner
United States Tax Court
Petitioners and respondent each moved to dismiss the petition for redetermination of petitioners' 1980 Federal income tax for lack of jurisdiction: petitioners on the ground that no valid notice of deficiency had been issued; respondent on the ground that petitioners had not filed their petition within the time set forth in sec. 6213. Petitioners did not receive a notice of deficiency.
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Petitioners and respondent each moved to dismiss the petition for redetermination of petitioners' 1980 Federal income tax for lack of jurisdiction: petitioners on the ground that no valid notice of deficiency had been issued; respondent on the ground that petitioners had not filed their petition within the time set forth in sec. 6213. Petitioners did not receive a notice of deficiency. Respondent has lost the administrative file for petitioners' 1980 year and is unable to supply a copy of a notice of deficiency but he has placed into evidence postal service Form 3877, indicating a certified…
1Opinion of the Court
OPINION
Cohen, Judge:
This case was assigned to Special Trial Judge Buckley pursuant to the provisions of section 7443A(b) of the Internal Revenue Code of 1986 and Rules 180 and 181.1 After a review of the record, we agree with and adopt her opinion which is set forth below.
FINDINGS OF FACT AND OPINION OF THE SPECIAL TRIAL JUDGE
Buckley, Special Trial Judge:
This case is before us on cross-motions to dismiss for lack of jurisdiction. Petitioners have moved to dismiss this case for lack of jurisdiction on the alternative grounds that (1) no notice of deficiency was mailed to petitioners, (2) any…
2Cases cited21 opinions
- United States v. Chemical Foundation, Inc.Supreme Court of the United States · 1926
- Flora v. United StatesSupreme Court of the United States · 1960
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Cool Fuel, Incorporated v. William H. Connett, Etc.Court of Appeals for the Ninth Circuit · 1982
- United States v. Edward M. ZollaCourt of Appeals for the Ninth Circuit · 1984
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3Cited by88 opinions
- Sego v. CommissionerUnited States Tax Court · 2000
- Vincent C. Wiley v. United States of America Citizens Federal Mortgage Corporation State of Ohio Franklin County Treasurer and Houng ThaiCourt of Appeals for the Sixth Circuit · 1994
- Monge v. CommissionerUnited States Tax Court · 1989
- Lunsford v. Comm'rUnited States Tax Court · 2001
- Coleman v. CommissionerUnited States Tax Court · 1990
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