1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 60 T.C.M.
  5. 60 T.C.M. 452 (1990)
 

SHUFORD v. COMMISSIONER

Docket No. 18246-89.

60 T.C.M. 452 (1990)

T.C. Memo. 1990-422

Carolyne Annette Shuford v. Commissioner.

United States Tax Court.

Filed August 7, 1990.

Attorney(s) appearing for the Case

John Corey Qua, 85 Clay St., Battle Creek, Mich., for the petitioner. Tanya M. Marcum, for the respondent.

Memorandum Opinion

HAMBLEN, Judge:

This matter is before the Court on respondent's motion to dismiss for lack of jurisdiction on the ground that the petition was not timely filed. The issues to be decided are (1) whether respondent's notice of deficiency was timely mailed to petitioner's last known address and, if so, (2) whether the petition was timely filed.

An evidentiary hearing was held on respondent's motion in Detroit, Michigan. Based on the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases