Fishman v. Commissioner
United States Tax Court
The envelope containing the petition in this case was mailed from New York City and was postmarked by a private postage meter. The postmark bore the date of September 5, 1967, the 90th day after the mailing of the deficiency notice. The Tax Court received the petition on September 11, 1967. Held, the regulations under sec. 7502(b), I.R.C. 1954, relating to metered mail are valid, and under such regulations, the petition is not deemed filed on the date of the postmark.
1Opinion of the Court
OPINION
Simpson, Judge:
On November 7,1967, tbe respondent filed a motion to dismiss the petition in this case for lack of jurisdiction because tbe petition was not filed within 90 days after the mailing of tbe deficiency notice. Sec. 6213, I.R.C. 1954.1 The controversy revolves about tbe construction and validity of regulations relating to tbe filing of documents by metered mail. Written and oral evidence has been presented and briefs have been submitted.
The petitition herein was received and filed by tbe Tax Court in Washington, D.C., on Monday morning, September 11,1967, the 96th day after…
2Cases cited5 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- King v. CommissionerUnited States Tax Court · 1969
- Leventis v. CommissionerUnited States Tax Court · 1968
- Madison v. CommissionerUnited States Tax Court · 1957
- Allstate Insurance Company v. United StatesCourt of Appeals for the Seventh Circuit · 1964
3Cited by54 opinions
- Robinette v. Comm'rUnited States Tax Court · 2004
- Sylvan v. CommissionerUnited States Tax Court · 1975
- Irving and Helen Fishman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1970
- BBS Associates, Inc. v. CommissionerUnited States Tax Court · 1980
- Olson v. CommissionerUnited States Tax Court · 1983
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