T.C. Memo. 1996-256
UNITED STATES TAX COURT
ST. JOSEPH LEASE CAPITAL CORPORATION, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 249-95. Filed June 3, 1996.
The parties have made opposing motions for summary
judgment with respect to the period of limitations.
Petitioner argues that a notice of deficiency returned
to respondent by the U.S. Postal Service was not
addressed to petitioner’s last known address and was a
nullity and that a copy subsequently sent to petitioner
by facsimile was a new notice that was received after
the period of limitations had expired. Respondent
argues that petitioner’s last known address presents a
genuine issue as to a material fact but that we should
deny petitioner’s motion and grant respondent’s on the
grounds that petitioner received actual notice of a
timely mailed notice without prejudicial delay. We
agree with respondent.
1. Held: Petitioner’s motion for summary
judgment will be denied.
2. Held, further, respondent's motion for partial
summary judgment will be granted.
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