Winkler v. Commissioner
United States Tax Court
The envelope containing the petition in this case bore a U.S. postmark dated Feb. 16, 1971, the 151st day after the mailing of the notice of deficiency. The petitioners had a 150-day period for timely filing the petition. Held, Feb. 15, 1971, the 150th day, was a legal holiday in the District of Columbia, and therefore, the petition is considered to have been timely filed.
1Opinion of the Court
William M. (Deceased) and Ernestina Winkler, Petitioners v. Commissioner of Internal Revenue, Respondent
Winkler v. Commissioner
Docket No. 1046-71
United States Tax Court
56 T.C. 844; 1971 U.S. Tax Ct. LEXIS 95;
July 22, 1971, Filed
The envelope containing the petition in this case bore a U.S. postmark dated Feb. 16, 1971, the 151st day after the mailing of the notice of deficiency. The petitioners had a 150-day period for timely filing the petition. Held, Feb. 15, 1971, the 150th day, was a legal holiday in the District of Columbia, and therefore, the petition is considered to have been timely…
2Cases cited11 opinions
- United States v. Cooper Corp.Supreme Court of the United States · 1941
- Neild v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1940
- American Security & Trust Co. v. Commissioners of the District of ColumbiaSupreme Court of the United States · 1912
- Fishman v. CommissionerUnited States Tax Court · 1969
- Irving and Helen Fishman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1970
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