Goodman v. Commissioner
United States Tax Court
Petitioner and her ex-husband timely filed joint income tax returns for 1969 and 1970; they were divorced in 1971. Respondent mailed a joint notice of deficiency for 1969 and 1970, asserting fraud on the part of the ex-husband, to petitioner and her ex-husband at addresses which petitioner claims were not her last known address.
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Petitioner and her ex-husband timely filed joint income tax returns for 1969 and 1970; they were divorced in 1971. Respondent mailed a joint notice of deficiency for 1969 and 1970, asserting fraud on the part of the ex-husband, to petitioner and her ex-husband at addresses which petitioner claims were not her last known address. Petitioner received a copy of the notice of deficiency by mail from her ex-husband's attorney, and filed her petition in this Court within 90 days after the notice of deficiency was mailed. Petitioner moved to dismiss for lack of jurisdiction, on the ground that the…
1Opinion of the Court
Chabot, Judge:
Respondent determined deficiencies in income tax and additions to tax under section 6653(b)1 (fraud) against Richard Goodman and Susan S. Goodman for 1969 and 1970. This case is before the Court on petitioner’s motion to dismiss for lack of jurisdiction on the ground that the notice of deficiency was defective in that it was not mailed to petitioner’s last known address. A hearing was held on this motion and the parties have submitted briefs in support of their positions.
FINDINGS OF FACT
Some of the facts have been stipulated for purposes of petitioner’s motion; the stipulation…
2Cases cited19 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Stone v. CommissionerUnited States Tax Court · 1971
- Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
- Hicks Co. v. CommissionerUnited States Tax Court · 1971
- Lifter v. CommissionerUnited States Tax Court · 1973
14 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Frieling v. CommissionerUnited States Tax Court · 1983
- Weinroth v. CommissionerUnited States Tax Court · 1980
- Mulvania v. CommissionerUnited States Tax Court · 1983
- McKay v. CommissionerUnited States Tax Court · 1987
- Miller v. CommissionerUnited States Tax Court · 1990
25 more not listed; retrieve them via the Exa API.