Benrey v. Commissioner
United States Tax Court
207 days after the mailing of the notice of deficiency, the Court received an "Amended Petition" which was filed as a petition. Ps maintain that an original petition was timely mailed to the Court by ordinary mail 8 days before the expiration of the 90-day period for filing a petition. In response to R's Motion to Dismiss for Lack of Jurisdiction, Ps argue they ar entitled to a presumption that the original petition was received by the Court in the ordinary course of mail.
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207 days after the mailing of the notice of deficiency, the Court received an "Amended Petition" which was filed as a petition. Ps maintain that an original petition was timely mailed to the Court by ordinary mail 8 days before the expiration of the 90-day period for filing a petition. In response to R's Motion to Dismiss for Lack of Jurisdiction, Ps argue they ar entitled to a presumption that the original petition was received by the Court in the ordinary course of mail. Held, Ps are not entitled to a presumption that the original petition was received by the Court. Accordingly, Ps failed…
1Opinion of the Court
JAIME AND BERTHA BENREY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Benrey v. Commissioner
Docket No. 30583-85.
United States Tax Court
T.C. Memo 1986-135; 1986 Tax Ct. Memo LEXIS 471; 51 T.C.M. (CCH) 796; T.C.M. (RIA) 86135;
April 7, 1986.
207 days after the mailing of the notice of deficiency, the Court received an "Amended Petition" which was filed as a petition. Ps maintain that an original petition was timely mailed to the Court by ordinary mail 8 days before the expiration of the 90-day period for filing a petition. In response to R's Motion to Dismiss for Lack of…
2Cases cited12 opinions
- Moffat v. CommissionerUnited States Tax Court · 1966
- Sylvan v. CommissionerUnited States Tax Court · 1975
- David Deutsch v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1979
- Harold Patz Trust v. CommissionerUnited States Tax Court · 1977
- Estate of Rosenberg v. CommissionerUnited States Tax Court · 1980
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