Hoffman v. Commissioner
United States Tax Court
Rules 22 and 60(a), Tax Court Rules of Practice and Procedure. -- A notice of deficiency was sent to petitioners on Apr. 24, 1974. A letter signed by petitioners' accountant, who is not admitted to practice before the Tax Court, was mailed in an envelope postmarked July 10, 1974, addressed to the United States Tax Court, 26 Federal Plaza, New York City, where the Court maintains courtroom facilities.
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Rules 22 and 60(a), Tax Court Rules of Practice and Procedure. -- A notice of deficiency was sent to petitioners on Apr. 24, 1974. A letter signed by petitioners' accountant, who is not admitted to practice before the Tax Court, was mailed in an envelope postmarked July 10, 1974, addressed to the United States Tax Court, 26 Federal Plaza, New York City, where the Court maintains courtroom facilities. The envelope containing the letter-petition was found by a deputy trial clerk when a trial session began in the New York facilities on Sept. 9, 1974, and was sent to the Tax Court in Washington,…
1Opinion of the Court
OPINION
Dawson, Judge:
This motion to dismiss for lack of jurisdiction was assigned to and heard by Commissioner Randolph F. Caldwell, Jr. The Court agrees with and adopts his opinion which is set forth below.1
OPINION OF THE COMMISSIONER
The case is presently before the Court on respondent’s motion to dismiss for lack of jurisdiction, filed on October 24, 1974, and called for hearing on November 27, 1974. Respondent appeared by his counsel who argued in support of his motion. There was no appearance by or on behalf of petitioners. At the conclusion of the hearing the motion was taken under…
2Cases cited6 opinions
- Arkansas Motor Coaches, Limited, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Axe v. CommissionerUnited States Tax Court · 1972
- Carstenson v. CommissionerUnited States Tax Court · 1972
- Hoj v. CommissionerUnited States Tax Court · 1956
- Lurkins v. CommissionerUnited States Tax Court · 1968
1 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Estate of Cerrito v. CommissionerUnited States Tax Court · 1980
- Price v. CommissionerUnited States Tax Court · 1981
- Cassell v. CommissionerUnited States Tax Court · 1979
- Minuto v. CommissionerUnited States Tax Court · 1976
- C. Frederick Brave, Inc. v. CommissionerUnited States Tax Court · 1976
13 more not listed; retrieve them via the Exa API.