Madison v. Commissioner
United States Tax Court
Jurisdiction -- Filing Date of Petition -- Postmark Date -- Sec. 7502. -- Section 7502, I. R. C. 1954, does not provide that the mailing date is the date of filing of a petition, if no date is postmarked on the envelope or "cover" in which the petition to this Court is mailed by ordinary mail.
1Opinion of the Court
OPINION.
Murdock, Judge:
The Commissioner filed a motion on August 13, 1957, to dismiss the petition in this case for lack of jurisdiction because the petition was not filed within 90 days after the mailing of the notice of deficiency, as provided by section 6213 (a) of the Internal Revenue Code of 1954. The motion was set for hearing and called for that purpose on September 18,1957, at which time a memorandum in opposition to the motion was filed in lieu of appearance for the petitioners.
The notice of deficiency was mailed to the petitioners by registered mail on March 11,1957. The 90-day…
2Cited by25 opinions
- Estate of Leonard A. Wood, Deceased, J.M. Loonan, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990
- Moffat v. CommissionerUnited States Tax Court · 1966
- Wood v. CommissionerUnited States Tax Court · 1964
- Fishman v. CommissionerUnited States Tax Court · 1969
- Rappaport v. CommissionerUnited States Tax Court · 1971
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