Joannou v. Commissioner
United States Tax Court
Jurisdiction -- 90-Day Period -- Motion to Continue Time for Filing. -- A motion clearly and solely for the purpose of asking the Court to continue the 90-day period for filing a petition, which motion was received by the Court within that period, was not a petition. The Court has no jurisdiction because no petition was filed within the 90-day period.
1Opinion of the Court
OPINION.
Murdock, Judge:
The Commissioner has moved to dismiss this proceeding for lack of jurisdiction. The parties were heard on that motion and have filed briefs.
The Commissioner duly mailed a notice of deficiency to the petitioner on June 23, 1959. A taxpayer receiving such a notice has 90 days within which to file a petition with the Tax Court in order to give this Court jurisdiction under the Code. The 90th day in this case was September 21,1959, and on that day the Tax Court received a document of which the following is an exact copy:
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MOTION FOR EXTENSION OF TIME
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2Cases cited4 opinions
- Albert G. Rich v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Bernard Bloch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Rosenberg v. CommissionerUnited States Board of Tax Appeals · 1935
- Greenan v. CommissionerCourt of Appeals for the Ninth Circuit · 1944
3Cited by24 opinions
- Normac, Inc. v. CommissionerUnited States Tax Court · 1988
- Dolan v. CommissionerUnited States Tax Court · 1965
- O'Neil v. CommissionerUnited States Tax Court · 1976
- McCune v. CommissionerUnited States Tax Court · 2000
- Guralnik v. Comm'rUnited States Tax Court · 2016
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