Sylvan v. Commissioner
United States Tax Court
The period for filing a petition expired on May 21, 1974. Taxpayer's petition was received by the Court via the mails at 8:55 a.m. on May 22, 1974. The postal service inadvertently failed to postmark the covering envelope. Held: Respondent's motion to dismiss for lack of jurisdiction denied. Sec. 7502, in providing that a petition forwarded in a timely postmarked cover is timely filed, had in mind a readable postmark.
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The period for filing a petition expired on May 21, 1974. Taxpayer's petition was received by the Court via the mails at 8:55 a.m. on May 22, 1974. The postal service inadvertently failed to postmark the covering envelope. Held: Respondent's motion to dismiss for lack of jurisdiction denied. Sec. 7502, in providing that a petition forwarded in a timely postmarked cover is timely filed, had in mind a readable postmark. Evidence as to time of mailing is relevant where the postmark is inadvertently omitted in its entirety as well as when it is partially omitted. Jacob L. Rappaport, 55 T.C. 709…
1Opinion of the Court
Fred Sylvan, Petitioner v. Commissioner of Internal Revenue, Respondent
Sylvan v. Commissioner
Docket No. 3542-74
United States Tax Court
65 T.C. 548; 1975 U.S. Tax Ct. LEXIS 11;
December 16, 1975, Filed
The period for filing a petition expired on May 21, 1974. Taxpayer's petition was received by the Court via the mails at 8:55 a.m. on May 22, 1974. The postal service inadvertently failed to postmark the covering envelope. Held: Respondent's motion to dismiss for lack of jurisdiction denied. Sec. 7502, in providing that a petition forwarded in a timely postmarked cover is timely filed, had in mind…
Also in this document: Concurrence; Dissent.
2Cases cited26 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- National Lead Co. v. United StatesSupreme Court of the United States · 1920
- Moffat v. CommissionerUnited States Tax Court · 1966
- C. Louis Wood and Hallie D. Wood v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Sylvan v. CommissionerUnited States Tax Court · 1975
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