Satovsky v. Commissioner
United States Board of Tax Appeals
An appeal is filed with the Board of Tax Appeals only when deposited in the office of the Board at Washington, D.C., and a delay in filing caused by failure in delivery of the mail on the sixtieth day on account of that day being a Sunday or a holiday deprives the Board of jurisdiction.
1Opinion of the Court
Graupner:
The Commissioner has moved to dismiss this appeal upon the ground that the Board is without jurisdiction because the petition was not filed within 60 days after mailing the deficiency notice to the taxpayer.
*23The essential facts disclosed by the papers on file in the appeal are as follows:
The deficiency notice was mailed to the taxpayer on July 2, 1924. Thus, the taxpayer had until August 31, inclusive, to file his appeal with the Board. The taxpayer deposited his appeal petition in the mail chute of the Majestic Building at Detroit, Mich., some time before 4 p. m. on Friday, August…
2Cases cited14 opinions
- Gates v. . StateNew York Court of Appeals · 1891
- Maresca v. United StatesCourt of Appeals for the Second Circuit · 1921
- Hoyt v. StarkCalifornia Supreme Court · 1901
- Johnson v. MeyersCourt of Appeals for the Eighth Circuit · 1893
- Meyer v. Hot Springs Imp. Co.Court of Appeals for the Ninth Circuit · 1909
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3Cited by6 opinions
- Shelton v. CommissionerUnited States Tax Court · 1974
- Guralnik v. Comm'rUnited States Tax Court · 2016
- Lincoln C. Pearson & Victoria K. Pearson v. CommissionerUnited States Tax Court · 2017
- National Casket Co. v. CommissionerUnited States Board of Tax Appeals · 1929
- Shelton v. CommissionerUnited States Tax Court · 1974
1 more not listed; retrieve them via the Exa API.