Levy v. Commissioner
United States Tax Court
Petitioners left their home in Chicago for a vacation in Jamaica on the same day that the statutory notice of deficiency was mailed to them. Petitioners returned home 5 days later. A petition was filed on the 99th day following the mailing of the notice of deficiency. Respondent moved to dismiss for lack of jurisdiction. Held: Respondent's motion is denied.
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Petitioners left their home in Chicago for a vacation in Jamaica on the same day that the statutory notice of deficiency was mailed to them. Petitioners returned home 5 days later. A petition was filed on the 99th day following the mailing of the notice of deficiency. Respondent moved to dismiss for lack of jurisdiction. Held: Respondent's motion is denied. Petitioners' trip to Jamaica only lasted 5 days, but they were outside of the United States when the deficiency notice was mailed. They therefore had 150 days in which to file a petition with this Court.
1Opinion of the Court
OPINION
Wilbur, Judge:
This matter comes before the Court on respondent’s motion to dismiss for lack of jurisdiction. Petitioners objected to the motion, and the parties submitted a stipulation of facts, which is incorporated herein by this reference, and written briefs stating their positions.
We are called upon by respondent’s motion and petitioners’ objection to decide whether the petitioners herein were entitled to 150 days rather than 90 days within which to file their petition with this Court under section 6213(a).1
The events crucial to a resolution of these issues began on April 13, 1979,…
2Cases cited15 opinions
- Moffat v. CommissionerUnited States Tax Court · 1966
- Sylvan v. CommissionerUnited States Tax Court · 1975
- Fishman v. CommissionerUnited States Tax Court · 1969
- Irving and Helen Fishman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1970
- King v. CommissionerUnited States Tax Court · 1969
10 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Brown v. CommissionerUnited States Tax Court · 1982
- Estate of Di Rezza v. CommissionerUnited States Tax Court · 1982
- Genesis Oil & Gas, Ltd. v. CommissionerUnited States Tax Court · 1989
- Malekzad v. CommissionerUnited States Tax Court · 1981
- Smith v. CommissionerUnited States Tax Court · 2013
14 more not listed; retrieve them via the Exa API.