Legal Opinion
Joseph Delman and Jeanette Delman v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided October 10, 1967No. 15952_1PublishedCited by 87 opinions
1Opinion of the Court
OPINION OF THE COURT
WILLIAM F. SMITH, Circuit Judge.
This matter is before us on a petition to review an order of the Tax Court which dismissed as untimely taxpayers’ petition for redetermination of 1960 and 1961 income taxes. The material facts as found by the Tax Court are not disputed. A notice of tax deficiencies for the years 1960 and 1961 was sent by certified mail to the taxpayers on December 23, 1964, addressed as follows:
Mr. Joseph Delman and Mrs. Jeanette Delman Husband and Wife c/o Goodman, Israelow & Lipton 249 Clinton Avenue Newark, New Jersey
A copy of this notice was sent by…
2Cases cited13 opinions
- Olsen v. HelveringCourt of Appeals for the Second Circuit · 1937
- Commissioner of Internal Revenue v. StewartCourt of Appeals for the Sixth Circuit · 1951
- Lester L. Luhring and Betty W. Luhring v. Clifford W. Glotzbach, District Director of Internal RevenueCourt of Appeals for the Fourth Circuit · 1962
- Clifford O. Boren v. R. A. Riddell, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- George H. T. Dudley v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
8 more not listed; retrieve them via the Exa API.
3Cited by87 opinions
- Frieling v. CommissionerUnited States Tax Court · 1983
- Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
- United States v. Edward J. AhrensCourt of Appeals for the Eighth Circuit · 1976
- Lifter v. CommissionerUnited States Tax Court · 1973
- Looper v. CommissionerUnited States Tax Court · 1980
82 more not listed; retrieve them via the Exa API.