Minuto v. Commissioner
United States Tax Court
A petition mailed in an envelope addressed "Clerk of the Court, United States Tax Court, 400 Second Street, N.W., Box 70, Washington, D.C. 20044" which envelope had an illegible postmark that was established by evidence to be Dec. 29, 1975, the 90th day after the mailing of the notice of deficiency, was properly addressed in accordance with Rule 22 of the Rules of Practice and Procedure of this Court and therefore the petition was timely filed under the provisions of sec.…
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A petition mailed in an envelope addressed "Clerk of the Court, United States Tax Court, 400 Second Street, N.W., Box 70, Washington, D.C. 20044" which envelope had an illegible postmark that was established by evidence to be Dec. 29, 1975, the 90th day after the mailing of the notice of deficiency, was properly addressed in accordance with Rule 22 of the Rules of Practice and Procedure of this Court and therefore the petition was timely filed under the provisions of sec. 7502(a), I.R.C. 1954.
1Opinion of the Court
OPINION
Scott, Judge:
Pursuant to notice previously given, this case came on for hearing in New York, N.Y., on May 17 and 21,1976, on respondent’s motion to dismiss for lack of jurisdiction.
The record in this case shows that on September 30, 1975, respondent mailed to petitioners a notice of deficiency. On January 5, 1976, this Court received a petition in an envelope bearing an illegible postmark which was addressed: Clerk of the Court, United States Tax Court, 400 Second Street, N.W., Box 70, Washington, D.C. 20044. The 90-day period within which the petition might be filed, as prescribed in…
2Cases cited7 opinions
- Moffat v. CommissionerUnited States Tax Court · 1966
- Axe v. CommissionerUnited States Tax Court · 1972
- Molosh v. CommissionerUnited States Tax Court · 1965
- Lurkins v. CommissionerUnited States Tax Court · 1968
- Joseph P. Kiker v. Commissioner of Internal Revenue, Joseph P. Kiker, Sr. And Elizabeth Kiker, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1955
2 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Estate of Cerrito v. CommissionerUnited States Tax Court · 1980
- Price v. CommissionerUnited States Tax Court · 1981
- Cassell v. CommissionerUnited States Tax Court · 1979
- Smetanka v. Comm'rUnited States Tax Court · 1980
- Estate of McGarity v. CommissionerUnited States Tax Court · 1979
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