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

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)

Counsel

Merle R. Flagg, Dallas, Tex., for petitioners-appellants., William F. Nelson, Chief Counsel, I.R.S., Michael L. Paup, Chief Appellate Sec. Tax Div., Dept, of Justice, Doris D. Coles, Gary R. Allen, Acting Chief, William S. Rose, Acting Asst. Atty. Gen., Janet Kay Jones, Richard Farber, John A. Dudeck, Jr., Roger M. Olsen, Asst. Chief, Washington, D.C., for respondent-appellee.

Cases that cite this one

1 later published case cites this decision.

Gibraltar Savings, Cross-Appellant v. Ldbrinkman Corp., Cross-Appellee, and Lloyd D. Brinkman, Defendant-Cross (5th Cir. 1988)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.