Saint Paul Bottling Co. v. Comm'r of Internal Revenue, Docket No. 88161.
| Decision Date | 30 September 1960 |
| Docket Number | Docket No. 88161. |
| Parties | SAINT PAUL BOTTLING COMPANY, PETITIONER, V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. |
| Court | U.S. Tax Court |
OPINION TEXT STARTS HERE
W. B. Riley, Esq., for the respondent.
JURISDICTION— ERROR IN NOTICE OF DEFICIENCY— WAIVED BY PETITIONER.— The Commissioner mailed a notice of deficiency to the petitioner on April 26, 1960, in which he erroneously stated that the determination of the petitioner's income tax liability for the years 1952, 1953, and 1954 disclosed ‘deficiencies in tax aggregating $43,394.54 as shown in the attached deficiencies with the years 1956, 1957, and 1958. The petitioner, ignoring the above erred, filed a petition contesting the deficiencies for the years 1956, 1957, and 1958, thereby waiving any error in the notice. The Commissioner filed a motion to dismiss for lack of jurisdiction on the ground that the deficiency notice determined deficiencies for the years 1952, 1953, and 1954 whereas the petition was an effort to contest deficiencies for the years 1956, 1957, and 1958. The petitioner insists that it was not misled and both parties recognize that the Commissioner did not intend by this notice to determine deficiencies for 1952, 1953, and 1954 but obviously intended to determine deficiencies for the years 1956, 1957, and 1958. The Commissioner, in an effort to correct this error, mailed a second notice to the petitioner on August 5, 1960, which correctly stated what he intended to do in the first notice. The motion of the Commissioner is denied under the circumstances of this case.
The Commissioner mailed a deficiency notice on April 26, 1960, addressed to Saint Paul Bottling Company, the first paragraph of which is as follows:
You are advised that the determination of your income tax liability for the taxable years ended December 31, 1952, December 31, 1953, and December 31, 1954 discloses deficiencies in tax aggregating $43,394.54 as shown in the attached statement.
He thus expressly made the statement a part of the notice.
A 7-page statement was attached to that notice in which it clearly appears that the deficiencies were intended to be determined as follows:
+--------------------+
¦Year ¦Deficiency ¦
+------+-------------¦
¦1956 ¦$10,119.75 ¦
+------+-------------¦
¦1957 ¦18,698.36 ¦
+------+-------------¦
¦1958 ¦14,576.43 ¦
+------+-------------¦
¦Total ¦43,394.54 ¦
+--------------------+
A petition was filed based upon that notice and in the petition it is stated that the Commissioner had determined the deficiencies for the years 1956, 1957, and 1958. The fact that the Commissioner had mentioned the years 1952, 1953, and 1954 in the notice is ignored in the petition.
The Commissioner filed a motion on August 29, 1960, to dismiss this proceeding for lack of...
To continue reading
Request your trial
-
Dees v. Comm'r
...whether a notice of deficiency is valid, we look at the notice and all of the attachments as a whole. See Saint Paul Bottling Co. v. Commissioner, 34 T.C. 1137, 1138 (1960).II. Challenges to the Validity of a Notice We have often addressed questions regarding the validity of notices of defi......
-
U.S. Auto Sales, Inc. v. Comm'r
...set of documents making up the notice as a whole. See Dees v. Commissioner, 148 T.C. at 4 (citing Saint Paul Bottling Co. v. Commissioner, 34 T.C. 1137, 1138 (1960)). This Court's recent reviewed Opinion in Dees sets forth the framework we apply when determining the validity of an ambiguous......
-
Bokum v. Comm'r of Internal Revenue
...We conclude that 1977, 1979, and 1981 are the years properly before the Court in the instant case, and we so hold. Saint Paul Bottling Co. v. Commissioner, 34 T.C. 1137 (1960). 3 The parties have agreed that the correct deficiencies are as 4 Unless indicated otherwise, all section and subch......
-
Laney v. Commissioner, Docket No. 24510-90.
......(11th Cir. 1993); Saint Paul Bottling Co. v Commissioner [Dec. 24,375], ... were referred to the Philadelphia Internal Revenue Service Center. An employee at this ......