O'Brien v. Commissioner
United States Tax Court
Held, a notice of deficiency mailed to petitioner, who was incarcerated in prison, in care of an attorney who did not represent petitioner and a bondsman, and which notice of deficiency was not received by petitioner for more than a year after it was mailed, was insufficient and invalid and did not serve to give this Court jurisdiction in the case.
1Opinion of the Court
Dkennen, Judge:
In a notice of deficiency dated May 7, 1969, respondent determined a deficiency of $3,756.40 in petitioner’s Federal income tax for the year 1967, as well as additions to tax for that year under sections 6651(a), 6653(a), and 6654(a). A petition for redetermination was filed in this Court September 13, 1971. Proceedings before this Court culminated in the entry of an order of dismissal for lack of jurisdiction on the ground that the petition had not been timely filed, The case is now before the Court under order of the United States Court of Appeals for the Ninth Circuit…
2Cases cited26 opinions
- Mullane v. Central Hanover Bank & Trust Co.Supreme Court of the United States · 1950
- Schroeder v. City of New YorkSupreme Court of the United States · 1962
- City of New York v. New York, New Haven & Hartford RailroadSupreme Court of the United States · 1953
- Walker v. City of HutchinsonSupreme Court of the United States · 1956
- French v. Barber Asphalt Paving Co.Supreme Court of the United States · 1901
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3Cited by54 opinions
- Monge v. CommissionerUnited States Tax Court · 1989
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- Looper v. CommissionerUnited States Tax Court · 1980
- Robert F. McPartlin and Geraldine McPartlin v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1981
- Keeton v. CommissionerUnited States Tax Court · 1980
49 more not listed; retrieve them via the Exa API.