Irving and Helen Fishman v. Commissioner of Internal Revenue

This is an appeal from an order of the Tax Court of the United States, Charles R. Simpson, Judge, dismissing appellants’ petition for a redetermination of a tax deficiency (for 1964) as untimely filed and thus for lack of jurisdiction. 51 T.C. 869 (1969). The Commissioner mailed appellants notice of tax deficiency on June 7, 1967. 26 U.S.C. § 6213(a) allows 90 days for a taxpayer to petition the Tax Court for a redetermination of the deficiency, and the 90 days expired on September 5, 1967. Appellants mailed their petition allegedly on September 5, but the only objective proof of this was the…