Robinson v. Commissioner
United States Tax Court
On Aug. 13, 1971, a notice of deficiency was mailed to the petitioners at an address which was not their last known address. Unless suspended, the period of limitations for assessing the deficiency expired on Sept. 15, 1971, and it is not known whether the notice of deficiency was received on or before such date. The petitioners concede that if the notice was received on or before such date, the period would have been suspended.
Read the full summary
On Aug. 13, 1971, a notice of deficiency was mailed to the petitioners at an address which was not their last known address. Unless suspended, the period of limitations for assessing the deficiency expired on Sept. 15, 1971, and it is not known whether the notice of deficiency was received on or before such date. The petitioners concede that if the notice was received on or before such date, the period would have been suspended. On the following Sept. 29, a petition was filed with this Court seeking a redetermination of the proposed deficiency. Held, the petitioners have the burden of…
1Opinion of the Court
OPINION
Simpson, Judge:
This case is before the Court on the petitioners’ motion to strike the answer of the respondent. The motion raises the issue of which party has the burden of proving when a notice of deficiency is received where the notice is incorrectly addressed and the taxpayers plead the statute of limitations.
On August 13,1971, a notice of deficiency for the taxable year 1967 was mailed to the petitioners at 7821 Freret Street, New Orleans, La. 70118. At that time, the petitioners’ address was 26 Audubon Place, New Orleans, La., and this address was known to the respondent. Unless…
2Cases cited11 opinions
- Badger Materials, Inc. v. CommissionerUnited States Tax Court · 1963
- Knollwood Memorial Gardens v. CommissionerUnited States Tax Court · 1966
- Bonwit Teller & Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- Parker v. CommissionerUnited States Tax Court · 1949
- Whitmer v. LucasCourt of Appeals for the Seventh Circuit · 1931
6 more not listed; retrieve them via the Exa API.
3Cited by84 opinions
- Frieling v. CommissionerUnited States Tax Court · 1983
- Abeles v. CommissionerUnited States Tax Court · 1988
- United States v. Edward J. AhrensCourt of Appeals for the Eighth Circuit · 1976
- Emmons v. CommissionerUnited States Tax Court · 1989
- Coleman v. CommissionerUnited States Tax Court · 1990
79 more not listed; retrieve them via the Exa API.