William J. Crum v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• reversing tax court’s dismissal for lack of jurisdiction to give taxpayer “the opportunity, as provided by statute, to seek in the Tax Court a redetermination of the 1969 deficiency prior to payment upon the filing of a timely petition”
• where correspondence from the Service Center where the taxpayer's return was filed to the taxpayer at his new address was held to be indicative of the Commissioner's knowledge of the taxpayer's new address
• where correspondence from the Service Center where the taxpayer’s return was filed to the taxpayer at his new address was held to be indicative of the Commissioner’s knowledge of the taxpayer’s new address
• \[T]he time period for filing the petition for redetermination did not commence until * * * [the taxpayer] received actual notice of the deficiency[.]\
• three separate communications along with two subsequently filed tax returns bearing an address different than that stated on the return adequately notified respondent of change of address
• time begins to run on date of receipt

Source: CourtListener parenthetical corpus (CC0).