Holt v. Commissioner
United States Tax Court
Rules 34(a), 34(b)(7), 41(a), and 60(a), Tax Court Rules of Practice and Procedure. -- Petitioners filed joint Federal income tax returns for 1971, 1972, and 1973 and received a joint statutory notice of deficiency dated Oct. 17, 1975. An uncaptioned letter mailed on Jan. 13, 1976, and signed only by the husband, was received by the Court on Jan. 15, 1976, and was treated and filed by the Court as an imperfect petition.
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Rules 34(a), 34(b)(7), 41(a), and 60(a), Tax Court Rules of Practice and Procedure. -- Petitioners filed joint Federal income tax returns for 1971, 1972, and 1973 and received a joint statutory notice of deficiency dated Oct. 17, 1975. An uncaptioned letter mailed on Jan. 13, 1976, and signed only by the husband, was received by the Court on Jan. 15, 1976, and was treated and filed by the Court as an imperfect petition. On Mar. 17, 1976, the Court received a petition (filed as an amended petition) captioned in the names of both petitioners and signed by both. On June 30, 1976, respondent…
1Opinion of the Court
OPINION
Dawson, Chief Judge:
The pretrial motion in this case was heard by Special Trial Judge Lehman C. Aarons. We agree with his views and conclusions.
The Commissioner filed a motion to dismiss for lack of jurisdiction as to Lessie L. Holt and to change the caption of the case. At issue is whether Lessie L. Holt, who received with her husband a joint notice of deficiency, can invoke the jurisdiction of this Court by ratifying and amending, after the expiration of the 90-day statutory period, an uncaptioned document with an attached copy of the joint notice of deficiency, which was accepted by…
2Cases cited1 opinion
- Brooks v. CommissionerUnited States Tax Court · 1975
3Cited by26 opinions
- Lewy v. CommissionerUnited States Tax Court · 1977
- Abeles v. CommissionerUnited States Tax Court · 1988
- Levitt v. CommissionerUnited States Tax Court · 1991
- Gray v. CommissionerUnited States Tax Court · 1980
- Mishawaka Properties Co. v. CommissionerUnited States Tax Court · 1993
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