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JOHNSON v. C. I. R.

No. 78-1025.

611 F.2d 1015 (1980)

Lewis E. JOHNSON and Jeanne K. Johnson, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

February 13, 1980.

Attorney(s) appearing for the Case

Jerome J. Reso, Jr., Fred W. Schwendimann, III, James A. McPherson, New Orleans, La., for petitioners-appellants.

M. Carr Ferguson, Asst. Atty. Gen., Tax Div., U.S. Dept. of Justice, Leonard J. Henzke, Atty., Gilbert E. Andrews, Act. Chief, Karl P. Fryzel, Atty., Lester Stein, Acting Chief Counsel, IRS, Washington, D.C., for respondent-appellee.

Before AINSWORTH, INGRAHAM and GARZA, Circuit Judges.

INGRAHAM, Circuit Judge.

This appeal is before us on a petition to review an order of the Tax Court which dismissed taxpayer's1 petition for redetermination of his 1971 and 1972 income taxes. The Tax Court concluded that the Commissioner had properly mailed the notice of deficiency to taxpayer's last known address and the petition for redetermination had not been filed within the statutory ninety-day period. The court therefore granted...

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