No. 87-4810.

855 F.2d 208 (1988)

Jerry W. and Jeanette MULDER, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

September 19, 1988.

Attorney(s) appearing for the Case

Merle R. Flagg, Dallas, Tex., for petitioners-appellants.

William F. Nelson, Chief Counsel, I.R.S., Doris D. Coles, Michael L. Paup, Chief, Appellate Sec. Tax Div., Dept. of Justice, Roger M. Olsen, Asst. Chief, Gary R. Allen, Acting Chief, William S. Rose, Acting Asst. Atty. Gen., Janet Kay Jones, Richard Farber, Washington, D.C., for respondent-appellee.

Before WISDOM, REAVLEY, and POLITZ, Circuit Judges.

POLITZ, Circuit Judge:

The sole question presented on this appeal from the Tax Court is whether the statutory notice of deficiency issued by the Commissioner of Internal Revenue to Jerry W. Mulder1 was sent to his "last known address" as that term is used in section 6212(b) of the Internal Revenue Code.2 Concluding that on the specific facts of this case, a mailing to the address on the questioned tax return...


Uncompromising quality. Enduring impact.
Your support ensures a bright future for independent legal reporting.

As you are aware we have offered this as a free subscription over the past years and we have now made it a paid service.Look forward to your continued patronage.



Read it with your Leagle account.
Sign in to continue

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