# Sylvan v. Commissioner

> United States Tax Court · December 16, 1975 · 65 T.C. 548

URL: https://www.frixlaw.com/law-library/cases/4483023

## Case

- **Full name:** Fred Sylvan v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** December 16, 1975
- **Citations:** 65 T.C. 548; 1975 U.S. Tax Ct. LEXIS 11
- **Precedential status:** Published
- **Opinion:** Concurrence by Tannenwald
- **Judges:** Wilbur,Tannenwald,Goffe,Drennen,Raum,Sterrett,Wiles
- **Cited by:** 69 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4483023

## How later opinions describe it (automated extraction)

- noting that the regulations then in effect “provide[] that if the postmark on the envelope is not legible, the petitioner has the burden of proving the time when the postmark was made”

## Opinion text

Tannenwald, J., concurring: As the author of this Court’s opinion in Rappaport, I feel compelled to append a brief comment. I am now convinced that our decision in Rappaport was wrong and, as the Supreme Court admonished in Helvering v. Hallock, 309 U.S. 106 (1940), I believe we can and should reject the “doctrine of disability at self-correction.”
Goffe, J., agrees with this concurring opinion.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4483023. Public record. Not legal advice.