1. Home
  2. Browse Decisions
  3. F.3d
  4. 15 F.3d
  5. 15 F.3d 970 (1994)
 

ARMSTRONG v. C.I.R.

No. 92-9014.

15 F.3d 970 (1994)

William D. ARMSTRONG, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

February 2, 1994.

Attorney(s) appearing for the Case

W. Thomas Finley (Jeffrey M. Travis with him on the brief), of Caolo, Meier & Jones, L.L.P., Dallas, Texas, for Petitioner-Appellant.

Regina S. Moriarty, Attorney, (Michael L. Paup, Acting Assistant Attorney General, Ann B. Durney, Attorney, with her on the brief), Tax Division, Department of Justice, Washington, D.C., for Respondent-Appellee.

Before BALDOCK, McWILLIAMS, and BRORBY, Circuit Judges.

BALDOCK, Circuit Judge.

Petitioner appeals the order of the United States Tax Court dismissing his petition as untimely. We have jurisdiction pursuant to I.R.C. § 7482, and we affirm.

On March 2, 1990, the Internal Revenue Service ("IRS") sent by certified mail a notice of deficiency to Petitioner for his individual tax liability for the 1985 and 1986 tax years. The notice was addressed to P.O. Box 35343, Tulsa, Oklahoma, the address the IRS determined...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

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