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HEABERLIN v. COMMISSIONER

Docket No. 84559.

34 T.C. 58 (1960)

JOHN W. HEABERLIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 13, 1960.

Attorney(s) appearing for the Case

Andrew S. Coxe, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner mailed a statutory notice of deficiency by registered mail on September 29, 1959, addressed:

Mr. John W. Heaberlin 2803 S. E. 14th Street Des Moines, Iowa

An unverified petition in the name of John W. Heaberlin was filed with the Tax Court on December 31, 1959, which was the 93d day after the mailing of the notice of deficiency...

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