Cataldo v. Commissioner
United States Tax Court
Held: 1. The alleged failure of the respondent to provide the petitioners a hearing before the Appellate Division did not render the notice of deficiency invalid. 2. The respondent has proved by competent evidence the date of the mailing of the notice of deficiency.
1Opinion of the Court
Anthony B. Cataldo and Ada W. Cataldo, Petitioners v. Commissioner of Internal Revenue, Respondent
Cataldo v. Commissioner
Docket No. 6506-72
United States Tax Court
60 T.C. 522; 1973 U.S. Tax Ct. LEXIS 99; 60 T.C. No. 57;
June 28, 1973, Filed
Held: 1. The alleged failure of the respondent to provide the petitioners a hearing before the Appellate Division did not render the notice of deficiency invalid.
2. The respondent has proved by competent evidence the date of the mailing of the notice of deficiency.
Anthony B. Cataldo, pro se.
H. Stephen Kesselman, for the respondent.
Simpson, Judge.
SIMPSON
OPINION
2Cases cited17 opinions
- Cataldo v. CommissionerUnited States Tax Court · 1973
- Thelma Rosenberg v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Flynn v. CommissionerUnited States Tax Court · 1963
- Houghton v. CommissionerUnited States Tax Court · 1967
- Axe v. CommissionerUnited States Tax Court · 1972
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