ROSE C. PFEFFER, EXECUTRIX OF THE ESTATE OF EMMA APISDORF, DECEASED, PETITIONER,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
PER CURIAM.
Notice of the 1958 income tax deficiency against Emma Apisdorf was sent by registered mail to her last known address in New York — the address she gave on her tax return — on May 20, 1958, but was returned undelivered, since she had died the year before in Paris.
On August 11, 1958, the Commissioner sent a second letter, addressed to her in care of her daughter, Mrs. Pfeffer, at the latter’s address, pointing out, however, that there was no statutory requirement of such remailing. This letter was received by Mrs. Pfeffer, to whom letters testamentary were issued later. The petition for review was filed with the Tax Court on November 10, 1958, i. e., within 90 days of the second letter, but not of the first. Under I.R.C.1939, § 272(a)(1), (f), and (k), 26 U.S.C.A. § 272(a) (1), (f, k), the first notice of deficiency was clearly sufficient; and since timely filing is made jurisdictional, the Tax Court correctly held that it could not hear the petition. Galvin v.
C. I. R., 2 Cir., 239 F. 2d 166. Cases cited, such as Dolezilek v.
C. I. R., 94 U.S.App.D.C. 97, 212 F. 2d 458, and Teel v.
C. I. R., 27 T.C. 375, affirmed 10 Cir., 248 F. 2d 749, do not hold to the contrary, while Eppler v.
C. I. R., 7 Cir., 188 F. 2d 95, and Cole v.
C. I. R., 30 T.C. 665, affirmed 2 Cir., 272 F. 2d 13, are not in point, since in each of these cases the first letter had been sent to the wrong address.
The decision of the Tax Court is affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Meyer Harris Cohen v. United States, 297 F.2d 760 (9th Cir. 1962)
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Saverio D. Iovino and Leonard P. Luisi v. Waterson, 274 F.2d 41 (2d Cir. 1959)
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Luhring v. Glotzbach, 304 F.2d 556 (4th Cir. 1962)
Previewing 3 of 9 citing cases — full citator treatment, depth of discussion, and citing context are member features.
Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- Eppler v. Commissioner of Internal Revenue, 188 F.2d 95 (7th Cir. 1951)
- Dolezilek v. Commissioner of Internal Revenue, 212 F.2d 458 (D.C. Cir. 1954)
- Galvin v. Commissioner OF Internal Revenue, 239 F.2d 166 (2d Cir. 1956)
- Theron C. Teel and Lynn W. Teel v. Commissioner OF Internal Revenue, 248 F.2d 749 (10th Cir. 1957)
- Cole v. Commissioner OF Internal Revenue, 272 F.2d 13 (2d Cir. 1959)