United Tel. Co. v. Commissioner
United States Board of Tax Appeals
A deficiency notice is "mailed" within the meaning of section 274(a) of the Revenue Act of 1924 when it is delivered into the custody of the post-office officials, or placed in a Government letter box, for transmission by mail. The 60 days within which an appeal may be filed under section 274(a) begins at the expiration, at midnight, of the day on which the deficiency notice is mailed and ends at the expiration, at midnight, of the sixtieth day thereafter.
1Opinion of the Court
Sternhagen :
The Commissioner moves to dismiss the appeal because the petition was not filed within 60 days as prescribed in section 274 (a) of the Revenue Act of 1924. The notice to the taxpayer of the deficiency was dated September 20, 1924; was admittedly mailed in Washington by registered mail on September 22, 1924, as *451indicated by tbe postmark on the envelope; and was received by the taxpayer in Ohio on September 23, 1924. The taxpayer’s petition to the Board was filed on November 22,1924, which is urged by its counsel to be timely within the statute, because it “ was filed on the…
2Cases cited2 opinions
- Wood v. CallaghanMichigan Supreme Court · 1886
- Casco National Bank v. ShawSupreme Judicial Court of Maine · 1887
3Cited by14 opinions
- Traxler v. CommissionerUnited States Tax Court · 1973
- McCord v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1941
- Whirlpool Corp. v. CommissionerUnited States Tax Court · 1973
- Weiss v. Comm'rUnited States Tax Court · 2016
- Lundy v. CommissionerUnited States Tax Court · 1997
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