Moffat v. Commissioner
United States Tax Court
A notice of deficiency was sent to petitioner by certified mail on September 30, 1965. The petition was sent by ordinary mail. The covering envelope was deposited in a U.S. mailbox at 9:40 p.m. on December 29 at Mamaroneck, N.Y., but bears a U.S. postmark date of December 30, which was the 91st day after the deficiency notice was mailed.
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A notice of deficiency was sent to petitioner by certified mail on September 30, 1965. The petition was sent by ordinary mail. The covering envelope was deposited in a U.S. mailbox at 9:40 p.m. on December 29 at Mamaroneck, N.Y., but bears a U.S. postmark date of December 30, which was the 91st day after the deficiency notice was mailed. The petition was received and filed in the Tax Court on December 31, 1965, which was the 92d day after the mailing of the deficiency notice. Held, the petition was not timely filed with the Tax Court within the period prescribed by sections 6213(a) and…
1Opinion of the Court
OPINION
Dawson, Judge:
On February 16, 1966, respondent filed a motion to dismiss the petition in this proceeding for lack of jurisdiction because it was not filed within 90 days after the mailing of the notice of deficiency, as provided by section 6213(a) of the Internal Revenue Code of 1954. On February 28, 1966, the Court entered an order which reads, in part, as follows:
Ordered: That this case be dismissed for lack of jurisdiction unless the petitioner on or before March 29, 1966 files written objection to respondent’s motion to dismiss setting forth facts, supported by appropriate…
2Cases cited7 opinions
- Albert G. Rich v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Denman v. CommissionerUnited States Tax Court · 1961
- Anthony P. Skolski and Kathryne D. Skolski v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1965
- Madison v. CommissionerUnited States Tax Court · 1957
- Molosh v. CommissionerUnited States Tax Court · 1965
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3Cited by105 opinions
- Keeton v. CommissionerUnited States Tax Court · 1980
- Shelton v. CommissionerUnited States Tax Court · 1974
- Sylvan v. CommissionerUnited States Tax Court · 1975
- Budlong v. CommissionerUnited States Tax Court · 1972
- Mollet v. CommissionerUnited States Tax Court · 1984
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