Mianus Realty Co. v. Commissioner
United States Tax Court
Respondent's motions to dismiss for lack of jurisdiction granted where petitions were filed on the 150th day after statutory notices of deficiencies were mailed to corporate petitioners at their last-known address.
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Respondent's motions to dismiss for lack of jurisdiction granted where petitions were filed on the 150th day after statutory notices of deficiencies were mailed to corporate petitioners at their last-known address. Facts that the only person authorized to act for petitioners was sojourning in Florida on Jan. 27, 1967, the date notices of deficiencies were mailed, left the United States on Feb. 4, 1967, and was out of the country until Apr. 6, 1967, and did not actually receive the notices until about June 15, 1967, do not make the 150-day provision of sec. 6213(a), I.R.C. 1954, applicable.
1Opinion of the Court
OPINION
Deennen, Judge:
These matters were before the Court on respondent’s motions to dismiss the petitions for lack of jurisdiction on the grounds that the petitions were not timely filed, i.e., within 90 days after the notices of deficiency were mailed to petitioners. Petitioners objected on the grounds that petitioners had T50 days rather than the usual 90 days within which to file these petitions under section 6213(a), I.R.C. 1954.
The stipulated facts are so found.
Respondent issued the statutory notices of deficiency to each of the petitioners herein and mailed both of them to Box 72,…
2Cases cited9 opinions
- Moffat v. CommissionerUnited States Tax Court · 1966
- Arlington Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
- Thomas and Delilah Boccuto v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1960
- Edward J. Healy v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1965
- Estate of Krueger v. CommissionerUnited States Tax Court · 1960
4 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Estate of Falese v. CommissionerUnited States Tax Court · 1972
- Estate of McKaig v. CommissionerUnited States Tax Court · 1968
- Lewy v. CommissionerUnited States Tax Court · 1977
- Stewart v. CommissionerUnited States Tax Court · 1970
- Degill Corp. v. CommissionerUnited States Tax Court · 1974
10 more not listed; retrieve them via the Exa API.