Marvin v. Commissioner
United States Tax Court
Petitioner with active offices in New York City and Washington, D.C., had used the New York address in his dealings with the Commissioner. Held, letter to the New York District Director dated October 19, 1962, on the facts, did not make the Washington, D.C., address "his last known address" with reference to a notice of deficiency mailed October 25, 1962, under section 6212 of the 1954 Code.
1Opinion of the Court
OPINION
Tietjens, Judge:
The matter is before us on a motion by the Commissioner to dismiss the case for lack of jurisdiction because the petition was filed January 25, 1963, more than 90 days after the mailing of the notice of deficiency. The petitioner also has a motion to dismiss. It is based on his contention that we lack jurisdiction because the notice of deficiency is invalid since it was not mailed to the petitioner’s “last known address” as required by section 6212(b) (1) of the 1954 Code.
The notice of deficiency was for 1959 and 1960 and was mailed on October 25, 1962, to the…
2Cases cited4 opinions
- Lester L. Luhring and Betty W. Luhring v. Clifford W. Glotzbach, District Director of Internal RevenueCourt of Appeals for the Fourth Circuit · 1962
- Clark's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Marcus v. CommissionerUnited States Tax Court · 1949
- Firnhaber v. NelsonDistrict Court, E.D. Wisconsin · 1962
3Cited by23 opinions
- Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
- Lifter v. CommissionerUnited States Tax Court · 1973
- McCormick v. CommissionerUnited States Tax Court · 1970
- Weinroth v. CommissionerUnited States Tax Court · 1980
- Budlong v. CommissionerUnited States Tax Court · 1972
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