Stewart v. Commissioner
United States Tax Court
Held: The notice of deficiency was mailed to taxpayer at her "last known address" and the Tax Court is without jurisdiction to redetermine deficiencies when the petition was not filed within 90 days after the notice of deficiency was mailed to the taxpayer. Respondent's motion to dismiss granted.
1Opinion of the Court
Dkfnnen, Judge:
Respondent filed a motion to dismiss the petition herein on the ground that the Court lacks jurisdiction because the petition was not timely filed. Petitioner filed an objection thereto and a hearing on the motion was held at which both parties introduced evidence in support of their positions. At the conclusion of the hearing both parties requested permission to file written memoranda and the Court took the motion under advisement.
FINDINGS OF FACT
Petitioner was a resident of California at the time the petition herein was filed. She filed Federal individual income tax returns…
2Cases cited13 opinions
- Meyer Harris Cohen, AKA Michael 'Mickey' Cohen v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Moffat v. CommissionerUnited States Tax Court · 1966
- McCormick v. CommissionerUnited States Tax Court · 1970
- Roy W. Dewelles v. United States of AmericaCourt of Appeals for the Ninth Circuit · 1967
- Albert G. Rich v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
8 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
- Lifter v. CommissionerUnited States Tax Court · 1973
- Weinroth v. CommissionerUnited States Tax Court · 1980
- Brown v. CommissionerUnited States Tax Court · 1982
- Shelton v. CommissionerUnited States Tax Court · 1974
21 more not listed; retrieve them via the Exa API.