Rosewood Hotel, Inc. v. Commissioner of Internal Revenue

Before us is a petition to review orders of the Tax Court of the United States dismissing for lack of jurisdiction petition for redetermination of deficiency in federal income and excess profits tax and penalty.

The jurisdiction of this Court is invoked under Section 7482 of the Internal Revenue Code of 1954, Title 26 U.S.C.A. § 7482 .

The petitioner filed its federal income and excess profits tax return for the fiscal year ended November 30, 1954 and its income tax return for the fiscal year ended November 30, 1955, with the District Director of Internal Revenue, Los Angeles, California. The Commissioner of Internal Revenue determined a deficiency in tax for each of said years, and on June 12, 1958 sent by registered mail to the petitioner at 3421 West Second Street, Los Angeles 4, California, a notice of deficiencies in tax for said years. The registered letter was returned to the respondent marked “not known at this address”.

On July 17, 1958, this same notice of deficiency was personally served at Los Angeles, California upon Nathan Stein, an officer and director of petitioner. On October 3, 1958, petitioner mailed to the Tax Court its petition for redetermination, which…