Estate of McGarity v. Commissioner
United States Tax Court
Petitioner alleged that he mailed his petition on the 90th day after respondent had mailed the statutory notice of deficiency. However, the only evidence as to the time of mailing was a certified mail receipt dated the 91st day. Held, even assuming the facts as alleged by petitioner are correct, this Court lacks jurisdiction. Drake v. Commissioner, 554 F.2d 736 (5th Cir. 1977), affg. an unreported Tax Court order, followed.
1Opinion of the Court
OPINION
Irwin, Judge:
This matter is before us on respondent’s “Motion to Dismiss for Lack of Jurisdiction” filed September 11, 1978. It is respondent’s contention that the petition in this case was not filed within the time prescribed by section 6213(a)1 of the Internal Revenue Code of 1954.
Respondent mailed a statutory notice of deficiency to petitioner on May 10, 1978. Pursuant to section 6213(a), the taxpayer may file a petition with this Court within 90 days (or 150 days if the notice is addressed to a person outside the United States) after the notice of deficiency is mailed, not counting…
2Cases cited7 opinions
- Brooks v. CommissionerUnited States Tax Court · 1975
- Carstenson v. CommissionerUnited States Tax Court · 1972
- George K. Drake and Charlene C. Drake v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1977
- Leventis v. CommissionerUnited States Tax Court · 1968
- Minuto v. CommissionerUnited States Tax Court · 1976
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Malekzad v. CommissionerUnited States Tax Court · 1981
- Stone v. CommissionerUnited States Tax Court · 1980
- Austin v. Comm'rUnited States Tax Court · 2007
- Adkison v. CommissionerUnited States Tax Court · 1992
- Brown v. CommissionerUnited States Tax Court · 1982
3 more not listed; retrieve them via the Exa API.