Rappaport v. Commissioner
United States Tax Court
The envelope containing the petition was deposited in a U.S. Post Office on the 90th day of the period provided by sec. 6213(a), I.R.C. 1954. It was not received and the petition was not filed until after the expiration of the assessment period. The envelope bore no postmark. Held, evidence that the envelope would have been postmarked within the 90-day period is inadmissible and respondent's motion to dismiss for lack of jurisdiction is granted.
1Opinion of the Court
OPINION
Tannenwald, Judge:
This case is before us on a motion to dismlgg the petition herein for lack of jurisdiction.
Petitioner’s legal residence was New York, N.Y., at the time of the filing of the petition.
A statutory notice of deficiency in Federal income tax was mailed to petitioner on January 23,1970. It asserted deficiencies as follows:
Addition to tax, Year Deficiency sec. 866S(a)
1964___$45,844.56 _
1965_ 16, 638. 22 $831. 91
At 7:30 p.m. on April 23, 1970 (a Thursday), the 90th day after the statutory notice was mailed, petitioner deposited an envelope containing his petition in the Grand…
2Cases cited6 opinions
- C. Louis Wood and Hallie D. Wood v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Wood v. CommissionerUnited States Tax Court · 1964
- Albert G. Rich v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Anthony P. Skolski and Kathryne D. Skolski v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1965
- Madison v. CommissionerUnited States Tax Court · 1957
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3Cited by32 opinions
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- Budlong v. CommissionerUnited States Tax Court · 1972
- Axe v. CommissionerUnited States Tax Court · 1972
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