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U.S. Court of Appeals for the Fifth Circuit, 1988

Jerry W. And Jeanette Mulder v. Commissioner of Internal Revenue

Jerry W. And Jeanette Mulder v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Fifth Circuit · Decided December 6, 1988 · Wisdom, Reavley, Politz
861 F.2d 1333; 1988 U.S. App. LEXIS 18087; 1988 WL 128571 (Federal Reporter, Second Series)

Jerry W. And Jeanette Mulder v. Commissioner of Internal Revenue

Opinion

ON PETITION FOR REHEARING

Before WISDOM, REAVLEY and POLITZ, Circuit Judges. PER CURIAM:

The petition for rehearing correctly notes that the record in this cause does not show that the notice of deficiency was sent by certified mail with a return receipt requested. The record is silent about a return receipt; the references to such in our opinion should be deleted. Having reconsidered the appeal in light of this factual correction, we reach the same conclusion and reconfirm our earlier ruling. The petition for rehearing is DENIED.

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