ELLITHORPE ET AL.

v.

OSBORN ET AL.

Citator

Cited By

• Delman v. Commissioner OF Internal Revenue, 384 F.2d 929 (3d Cir. 1967)
  …Cir. 1949) suggests that a notice complies with the statute if it is sent to the address where the Commissioner reasonably believes the taxpayer wished to be reached. Gregory v. United States, 57 F.Supp. 962, 973, 102 Ct.Cl. 642 (1944), cert denied, 326 U.S. 747, 66 S.Ct. 26, 90 L.Ed. 447, states that the term “had reference to the last known permanent address or legal residence of the taxpayer, or the last known temporary address of a definite duration or period to which all communications during such peri…
• Thomas and Delilah Boccuto v. Commissioner OF Internal Revenue, 277 F.2d 549 (3d Cir. 1960)
  …e notice by the taxpayers is not required in order that the statutory filing period commence. Pfeifer v. Commissioner of Internal Revenue, 2 Cir., 1959, 272 F. 2d 383; Gregory v. United States, 1944, 57 F.Supp. 962, 102 Ct.Cl. 642, certiorari denied 326 U.S. 747, 66 S.Ct. 26, 90 L.Ed. 447. Pursuant to the sections of the Code set forth above, the petition to be timely must be received by the Tax Court within ninety days or postmarked within the ninety-day period and properly addressed with appropriate posta…

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• Blansett v. United States, 283 F.2d 474 (8th Cir. 1960)
  …2d 149, certiorari denied 300 U.S. 672, 57 S.Ct. 610, 81 L.Ed. 878; Steiner v. Nelson, 7 Cir., 259 F. 2d 853; B’Andrea v. C. I. R., 105 U.S.App.D.C. 67, 263 F. 2d 904; Gregory v. United States, 57 F.Supp. 962, 975, 102 Ct.Cl. 642, certiorari denied 326 U.S. 747, 66 S.Ct. 26, 90 L.Ed. 447; Lyddon & Company v. United States, 158 F.Supp. 951, 955, 141 Ct.Cl. 545, certiorari denied 358 U.S. 832, 79 S.Ct. 55, 3 L.Ed.2d 70; General Outdoor Advertising Co. v. United States, Ct.Cl., 169 F.Supp. 947, certiorari den…