Opinion

Estate of Wood v. Commissioner

  • 92 T.C. 793
  • 92 T.C. No. 46
  • 1989 U.S. Tax Ct. LEXIS 51
Court
United States Tax Court
Filed
Apr 12, 1989
Status
Published
Author
Cohen
On the bench
Williams,Chabot,Swift,Wright,Wells,Ruwe,Whalen,Colvin,Cohen,Hamblen,Jacobs,Parr,Ruwe,Whitaker,Nims,Korner,Gerber
Cited by
41 cases

accepting as sufficient a postmistress' testimony that she affixed the postmark to a mailing

How later courts described this case

  • accepting as sufficient a postmistress' testimony that she affixed the postmark to a mailing
  • accepting testimony of a postmistress who affixed the postmark to the envelope containing the return
  • testimony of postmistress who affixed postmark
  • testimony of postal employee who affixed postmark to return

Written by the judges who cited it.

The opinion

COHEN, J., concurring: I agree with the result in this case because of (1) the rare concurrence of events by which petitioner was able to prove to the satisfaction of the trial judge the date of the postmark without physical evidence, and (2) respondent’s failure to present evidence that the return was not delivered.

Hamblen, Jacobs, Parr, and Ruwe, JJ., agree with this concurring opinion.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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