Teel v. Commissioner
United States Tax Court
Notice of Deficiency -- Registered Mailing -- Last Known Address -- Receipt by Petitioner -- Timely Filing of Petition. -- The Commissioner mailed the notice of deficiency by registered mail on August 9, 1955, to the petitioners at their correct and last known address. The post office, upon delivery of that letter to that address, found neither petitioner there to sign the registry receipt.
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Notice of Deficiency -- Registered Mailing -- Last Known Address -- Receipt by Petitioner -- Timely Filing of Petition. -- The Commissioner mailed the notice of deficiency by registered mail on August 9, 1955, to the petitioners at their correct and last known address. The post office, upon delivery of that letter to that address, found neither petitioner there to sign the registry receipt. It left a notice and later sent another notifying the petitioners that a registered letter was being held at the post office. Later, at the request of the petitioner, the letter was delivered to his office…
1Opinion of the Court
OPINION.
Murdock, Judge:
The Commissioner moved to dismiss this proceeding for lack of jurisdiction because the petition, which was filed November 18, 1955, was not filed within 90 days after the mailing of the notice of deficiency as required by section 6218 (a) of the Internal Revenue Code of 1954. The only dispute is with respect to the beginning of the 90-day period, that is, the date when the notice of deficiency must be regarded as having been mailed by registered mail. The parties have filed a stipulation of facts which is adopted as the findings of fact.
The Commissioner contends that…
2Cases cited2 opinions
- Dolezilek v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1954
- Eppler v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1951
3Cited by15 opinions
- Estate of McKaig v. CommissionerUnited States Tax Court · 1968
- Cole v. CommissionerUnited States Tax Court · 1958
- Weber v. Comm'rUnited States Tax Court · 2004
- Rose C. Pfeffer, of the Estate of Emma Apisdorf, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
- Barrash v. CommissionerUnited States Tax Court · 1987
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