- 11 - 742, 757 (1970), affd. 445 F.2d 985 (10th Cir. 1971), to follow the opinions of the United States Court of Appeals for the Fifth Circuit in Ward v. Commissioner, 907 F.2d 517 (5th Cir. 1990), revg. 92 T.C. 949 (1989), and Mulder v. Commissioner, 855 F.2d 208 (5th Cir. 1988), revg. T.C. Memo. 1987-363. According to the estate, the Court of Appeals for the Fifth Circuit held in Ward and Mulder that notices of deficiency mailed to an address other than the taxpayer’s last known address were invalid. Respondent disagrees. Respondent contends that Ward and Mulder are distinguishable from this case and that, therefore, we are not obligated to treat the opinions as precedent under Golsen. We agree. In Golsen v. Commissioner, supra at 757, we held that we must “follow a Court of Appeals decision which is squarely in point where appeal from our decision lies to that Court of Appeals and to that court alone.” We shall assume arguendo for purposes of this analysis, that an appeal from our decision in this case would lie in the Court of Appeals for the Fifth Circuit. See sec. 7482(b)(1). We shall focus our analysis on whether the opinions of the Court of Appeals in Ward and Mulder are “squarely in point”. A comparison of the undisputed facts in this case with the facts found by the Court of Appeals in Ward and Mulder confirms that the cases are distinguishable.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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