Monasmith v. Commissioner
United States Tax Court
Held: Respondent's motion to dismiss for lack of jurisdiction granted. Petition was delivered to this Court 2 days late in an envelope which bore no postmark. Although petitioners were afforded an opportunity to present evidence of when the petition was mailed and the date a properly affixed U.S. post-mark would have borne, see Sylvan v. Commissioner,65 T.C. 548 (1975), they failed to offer such evidence.
1Opinion of the Court
ALLAN B. MONASMITH AND CAROL MONASMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Monasmith v. Commissioner
Docket No. 11517-77.
United States Tax Court
T.C. Memo 1979-19; 1979 Tax Ct. Memo LEXIS 507; 38 T.C.M. (CCH) 60; T.C.M. (RIA) 79019;
January 10, 1979, Filed
Held: Respondent's motion to dismiss for lack of jurisdiction granted. Petition was delivered to this Court 2 days late in an envelope which bore no postmark. Although petitioners were afforded an opportunity to present evidence of when the petition was mailed and the date a properly affixed U.S. post-mark would have…
2Cases cited6 opinions
- Sylvan v. CommissionerUnited States Tax Court · 1975
- Rappaport v. CommissionerUnited States Tax Court · 1971
- Holt v. CommissionerUnited States Tax Court · 1977
- Mason v. CommissionerUnited States Tax Court · 1977
- Ruegsegger v. CommissionerUnited States Tax Court · 1977
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- McCaffery v. United StatesUnited States Court of Federal Claims · 2021