St. Paul Bottling Co. v. Commissioner
United States Tax Court
Jurisdiction -- Error in Notice of Deficiency -- Waived by Petitioner. -- The Commissioner mailed a notice of deficiency to the petitioner on April 26, 1960, in which he erroneously stated that the determination of the petitioner's income tax liability for the years 1952, 1953, and 1954 disclosed "deficiencies in tax aggregating $ 43,394.54 as shown in the attached statement."
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Jurisdiction -- Error in Notice of Deficiency -- Waived by Petitioner. -- The Commissioner mailed a notice of deficiency to the petitioner on April 26, 1960, in which he erroneously stated that the determination of the petitioner's income tax liability for the years 1952, 1953, and 1954 disclosed "deficiencies in tax aggregating $ 43,394.54 as shown in the attached statement." The attached statement correctly identified the deficiencies with the years 1956, 1957, and 1958. The petitioner, ignoring the above error, filed a petition contesting the deficiencies for the years 1956, 1957, and…
1Opinion of the Court
OPINION.
Murdock, Judge:
The Commissioner mailed a deficiency notice on April 26, 1960, addressed to Saint Paul Bottling Company, the first paragraph of which is as follows:
You are advised that the determination of your income tax liability for the taxable years ended December 31, 1952, December 31, 1953, and December 31, 1954 discloses deficiencies in tax aggregating $43,394.54 as shown in the attached statement.
He thus expressly made the statement a part of the notice.
A 7-page statement was attached to that notice in which it clearly appears that the deficiencies were intended to be…
2Cited by25 opinions
- Bokum v. CommissionerUnited States Tax Court · 1990
- Lerer v. CommissionerUnited States Tax Court · 1969
- United States v. LehighDistrict Court, W.D. Arkansas · 1961
- LG Kendrick, LLC v. Comm'rUnited States Tax Court · 2016
- Burford v. CommissionerUnited States Tax Court · 1981
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