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Cases cited for the legal proposition you have searched for.

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1

...mailing treated as timely filing and paying," provides that, upon proof of postmark, the date of the postmark shall be deemed the date of delivery. Given the testimony of Staloch, the tax court found proof of postmark, and thus that a presumption of...Commissioner appeals the tax court's construction of section 7502. The section, the Commissioner argues, does not allow the date of the postmark to constitute the date of delivery except when the taxpayer establishes actual, belated, delivery or when the return is forwarded by registered or certified mail which act provides prima facie evidence of delivery. Specifically, the Commissioner asserts that no presumption of...applied a common law presumption of delivery upon proof of mailing to alleviate hardship to the taxpayer. See, e.g., Arkansas Motor Coaches v...


Court: United States Court of Appeals, Eighth Circuit.
Date: Jul 26, 1990 Cited By: 90 Coram: 2
2

..., which created a rebuttable presumption that the intended recipient actually received it. The plaintiffs' simple denial of receipt was insufficient to rebut this presumption of delivery ( see...-00423. Appellate Division of the Supreme Court of New York, Second Department. June 15, 2010. In an action..., inter alia, for a judgment declaring the rights of the parties regarding prior judgments in favor of the defendant and against the plaintiffs, and a stipulation of settlement between the plaintiffs and...


Court: Appellate Division of the Supreme Court of New York, Second Department.
Date: Jun 15, 2010 Cited By: 281 Coram: 3
3

...provide the immigration court with his correct mailing address, and because he failed to rebut the weak presumption of delivery of his notice of hearing (NOH), we DENY his petition for review...undeliverable. It then dismissed the appeal on two alternative grounds: (1) Mauricio-Benitez had not provided sufficient evidence to rebut the presumption of delivery of the NOH; and (2) Mauricio-Benitez was "not...the presumption of delivery of his NOH was contrary to this court's and the BIA's prior decisions. We will address each of his arguments in turn. A...


Court: UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT
Date: Nov 8, 2018 Cited By: 106 Coram: 1
4

...plaintiff, giving rise to a rebuttable presumption of delivery (see, Pardo v. Central Coop. Ins. Co., supra; Pressman v. Warwick Ins. Co., 213 A.D.2d...was properly mailed to the plaintiff. Generally, proof of proper mailing gives rise to a presumption that the item was received by the addressee (see, Matter of Rodriguez v. Wing..., 251 A.D.2d 335; Matter of T.E.A. Mar. Automotive Corp. v. Scaduto, 181 A.D.2d 776). The presumption may be...


Court: Appellate Division of the Supreme Court of New York, Second Department.
Date: Sep 10, 2001 Cited By: 305
5

...First Judicial District, Lewis and Clark County, granted summary judgment in favor of the father. The District Court held that the father presented sufficient evidence to overcome the presumption of delivery raised...: Did the District Court err in holding that the plaintiff presented sufficient evidence to rebut the presumption of delivery arising from the recording of the deeds? Appellant...the grantor's self-serving statements are not enough to overcome the presumption of delivery. See, 23 Am.Jur.2d, Deeds § 172; Controlled...


Court: Supreme Court of Montana.
Date: Oct 24, 1989 Cited By: 3 Coram: 1
6

..., citing the presumption that public officers discharge their duties. The IJ found that Salta had not met her burden with respect to the affirmative defense of non-delivery. The BIA dismissed her appeal...there is proof of attempted delivery and notification of certified mail, a strong presumption of effective service arises. There is a presumption that public officers, including Postal Service employees.... . . . This presumption of effective service may be overcome by the affirmative defense of nondelivery or improper delivery by the Postal Service. However, in order to...


Court: United States Court of Appeals, Ninth Circuit.
Date: Dec 30, 2002 Cited By: 141 Coram: 1
7

...costs. In order to defeat the defendants' motions for summary judgment, plaintiff was required to show a triable issue of fact concerning the delivery of the deed to Rosenberg (CPLR 3212 [b]; McGahee v Kennedy, 48 N.Y.2d 832). Rosenberg's possession of the deed creates a presumption that..., Herrmann v Jorgenson, 263 N.Y. 348). While a court may consider attendant circumstances surrounding the transfer of real property when delivery of the deed of transfer is adequately disputed or when undue influence is adequately alleged (see, Ten Eyck v Whitbeck, 156 N.Y. 341, 353), unsupported, conclusory allegations that the deed had not been delivered are insufficient to overcome the presumption of... Decided October 18, 1990 Appeal from the Appellate Division of the Supreme Court in the First Judicial Department, Eugene...


Court: Court of Appeals of the State of New York.
Date: Oct 18, 1990 Cited By: 30
8

...presumption of delivery and the doctrine of constructive notice (under which an alien may be charged with receiving notice when the hearing notice was sent to the last address provided to the...immigration court). The BIA dismissed Perez-Portillo's appeal. The panel explained that the presumption of delivery attached to.... If determined to be credible, Perez-Portillo's statements and the corroborating circumstantial evidence might be sufficient to overcome the presumption of delivery. However, the panel concluded that...


Court: United States Court of Appeals, Ninth Circuit
Date: Dec 30, 2022 Cited By: 34 Coram: 1
9

...discarding of mail, and did not consider all of the evidence that petitioners offered to rebut the presumption of delivery. See id. at 986-88 (describing evidence relevant to overcome presumption...raise the same 'strong presumption' [of delivery] as certified mail, and less should be required to rebut such a presumption."). On remand, the BIA should consider as part of its notice analysis...of effective service by regular mail); Salta v. INS, 314 F.3d 1076, 1079 (9th Cir. 2002) ("delivery by regular mail does not...


Court: UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT
Date: Nov 3, 2017 Cited By: 1
10

...the summons and complaint at his home, without further probative facts, is insufficient to overcome the presumption of delivery which attaches to a properly mailed letter.... This action arose out of the death of the plaintiff's decedent following surgery at Beekman Downtown Hospital. Service upon defendant Moise was accomplished by delivery of the...he received the summons and complaint the day following delivery from a secretary in the Department of Anesthesiology but he argues that such service was not in compliance with CPLR 308 (2) because his...


Court: Appellate Division of the Supreme Court of New York, Second Department.
Date: Jun 17, 1985 Cited By: 30
11

...the intended recipient actually received it. The appellant's simple denial of receipt was insufficient to rebut this presumption of delivery (see Sansone v. Cavallaro...and mortgage. The plaintiff's evidence established appropriate mailing of the required notice, which created a rebuttable presumption that...-00428 Appellate Division of the Supreme Court of New York, Second Department. Submitted May 7, 2003. May 27, 2003...


Court: Appellate Division of the Supreme Court of New York, Second Department.
Date: May 27, 2003 Cited By: 16 Coram: 2
12

...Gibilisco "displays good recollection of names, places, times and events." D. Ct. Order of May 21, 2004, at 4. Because Gibilisco's affidavit, at the very least, would have rebutted the presumption of delivery, the...closing, and that he was unaware of the existence of any documents at that time. These assertions, apart from Gibilisco's affidavit, are sufficient to surmount the rebuttable presumption of delivery and...overcome that presumption, Stutzka submitted an affidavit signed by Gibilisco in which she stated that she "never received any papers, documents, or letters of any kind regarding the mortgage." The...


Court: United States Court of Appeals, Eighth Circuit.
Date: Aug 23, 2005 Cited By: 761 Coram: 1
13

.... Deeds — delivery — presumption from recordation. An undelivered deed is ineffectual to pass title, and the presumption of delivery arising from the recording of the instrument...delivered before he could hope to succeed. His whole case rested, and rests, upon the presumption of delivery by the recording of the deed. This presumption disappears when it is shown that the deed was never...son did not testify and it was established without dispute by the father's testimony that the deed was never delivered and consequently the presumption of delivery arising from the recordation of the...


Court: Supreme Court of Mississippi.
Date: Feb 25, 1952 Cited By: 6 Coram: 1
14

...trial ensued upon "the preliminary issue as to the validity of the disclaimer." After such trial, Special Term held that Allstate's proof of mailing was insufficient to raise the presumption of delivery. The...presumption of delivery (Gardam Son v Batterson, 198 N.Y. 175; Hastings v Brooklyn Life Ins...cancellation. If receipt is denied, the party claiming mailing bears the burden of proving a course of procedure effective to give it the benefit of the presumption of delivery. The presumption of delivery is...


Court: Appellate Division of the Supreme Court of New York, Second Department.
Date: Jun 2, 1975 Cited By: 13
15

...(D.D.C. 1985). Neither section 7502 nor its legislative history indicates that Congress intended that this common law presumption of delivery which pervades the law today should not apply in section 7502.... Commissioner does not purport to reject the presumption of delivery. Indeed, we acknowledged the presumption of delivery in Walden, holding that respondent had rebutted the presumption.... Walden v. Commissioner, 90 T.C. at 951-952. Moreover, this Court has applied the presumption of delivery in holding that a corporation had elected...


Court: United States Tax Court.
Date: Apr 12, 1989 Cited By: 15 Coram: 3
16

..., asserting that the Goldens have not provided clear and convincing evidence of non-receipt of the copies of the Notice and thus have failed to overcome the presumption of delivery of the Notice...under this subchapter by a person to whom such information, forms, and a statement is required to be given pursuant to this section does no more than create a rebuttable presumption of delivery thereof...not look through the papers and thus does not know whether the copies of the Notice were left behind. The testimony of Vallear Golden alone is insufficient to rebut the presumption of delivery created...


Court: United States District Court, D. Minnesota.
Date: Feb 3, 2004 Cited By: 9 Coram: 1
17

...been delivered to the IRS. Before the statute was passed, as we have seen, the taxpayer could rely on the common law presumption of delivery. Did the statute have the effect of repealing the presumption...of judicial concepts [in this case, the common law presumption of delivery] existing before it . . . was enacted." 909 F.2d at 1160. Congress...must be supposed to have known of the common law presumption of delivery, the court said, and "[t]he normal rule of statutory construction is that if Congress intends for legislation to change the...


Court: United States Court of Appeals, Sixth Circuit.
Date: Dec 26, 1995 Cited By: 37 Coram: 1
18

...husband and child. The immigration judge denied Garcia–Nuñez's motion to reopen. Stating that there is a presumption of delivery when a notice of hearing is sent by regular mail, the...immigration judge noted that this presumption is weaker than the presumption for certified mail. The immigration judge stated that determining whether an alien has rebutted this weaker presumption of delivery requires...presumption of delivery associated with service by certified mail). While there is a presumption of delivery when a notice of hearing is sent by mail, "[t]he presumption of valid service...


Court: United States Court of Appeals, Fifth Circuit
Date: Feb 8, 2018 Cited By: 78 Coram: 1
19

...disputing the presumption. 2. DEEDS: Recording After Grantor's Death: Presumption of Delivery. The fact that the deed was not recorded until after the grantor's death is not of...rebuttable presumption of delivery. 4. WITNESSES: Deeds: Grantee of Similar Deed: Death of Grantor Did Not Disqualify. Where it appeared that the grantor gave two deeds at...delivery. The Supreme Court defers to the finding of the chancellor. On Motion For Rehearing. 6. DEEDS: Nondelivery: Burden of Proof. The rule is established in this State that possession by the grantee raises the prima facie presumption of...


Court: Supreme Court of Missouri, Division One.
Date: Jul 1, 1942 Cited By: 25 Coram: 1
20

...so prove by clear and convincing evidence. The recording of a deed raises a presumption of delivery, which...possession of the deeds, it is of little or no significance in rebutting the presumption of delivery in this case. A delivery to one cotenant is generally regarded as a delivery to all...is taken into consideration, inconsistent with an actual delivery of the deed." Finally, Claude's testimony that he did not intend title to pass prior to his death is self-serving and inconsistent with his actions. Certainly, it is not evidence of a character which would overcome the presumption of...


Court: Supreme Court of Utah.
Date: May 4, 1966 Cited By: 19 Coram: 2

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