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DiVIAIO v. C. I. R.

No. 75-1557.

539 F.2d 231 (1976)

Guy DiVIAIO, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, District of Columbia Circuit.

Decided July 12, 1976.

Attorney(s) appearing for the Case

Geoffrey Beauchamp,* with whom Michael Geltner, Washington, D. C. (appointed by this court) and Michael L. Solomon* were on the brief, for petitioner.

William A. Whitledge, Atty., Dept. of Justice, Washington, D. C., with whom Scott P. Crampton, Asst. Atty. Gen., and Gilbert E. Andrews and Meyer Rothwacks, Attys., Dept. of Justice, Washington, D. C., were on the brief, for respondent.

Before WRIGHT and WILKEY, Circuit Judges, and JAMESON, Senior District Judge.

Opinion for the court filed by JAMESON, Senior District Judge.

JAMESON, District Judge:

This is an appeal from a decision of the Tax Court dismissing the taxpayer's petition for a redetermination of tax deficiency for failing to file a timely petition.

On September 13, 1974 the Commissioner of Internal Revenue, through his district director in Newark, New Jersey, sent duplicate originals of a statutory notice of deficiency to petitioner, addressed...

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