C. Frederick Brave, Inc. v. Commissioner
United States Tax Court
Rule 22, Tax Court Rules of Practice and Procedure. -- A petition was addressed and delivered to the Clerk, United States District Court, Washington, D.C., prior to the expiration of the 90-day period, provided in sec. 6213(a), I.R.C. 1954, during which a petition could have been timely filed with the Tax Court. The petition was returned to the petitioner's attorney who, after the statutory period, remailed the petition properly addressed to the Tax Court.
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Rule 22, Tax Court Rules of Practice and Procedure. -- A petition was addressed and delivered to the Clerk, United States District Court, Washington, D.C., prior to the expiration of the 90-day period, provided in sec. 6213(a), I.R.C. 1954, during which a petition could have been timely filed with the Tax Court. The petition was returned to the petitioner's attorney who, after the statutory period, remailed the petition properly addressed to the Tax Court. Held, in accordance with sec. 6213, I.R.C. 1954, and Rule 22, the petition was not filed with the Tax Court when it was received by the…
1Opinion of the Court
OPINION
Simpson, Judge:
On April 28, 1975, the Commissioner made a timely motion to dismiss this case for lack of jurisdiction on the ground that the petition herein was not filed within the statutory 90-day period. See secs. 6213 and 7502, I.R.C. 1954;1 Rules 13(b) and 40, Tax Court Rules of Practice and Procedure.2 The petitioner timely filed written objections to such motion, and a hearing was held on the motion.
On December 13,1974, the notice of deficiency in this case was dated and sent by certified mail to the petitioner at its last known address. The statutory period provided in section…
2Cases cited7 opinions
- Moffat v. CommissionerUnited States Tax Court · 1966
- Sylvan v. CommissionerUnited States Tax Court · 1975
- Axe v. CommissionerUnited States Tax Court · 1972
- Hobson v. HansenDistrict Court, District of Columbia · 1967
- Lurkins v. CommissionerUnited States Tax Court · 1968
2 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- O'Neil v. CommissionerUnited States Tax Court · 1976
- Cassell v. CommissionerUnited States Tax Court · 1979
- Minuto v. CommissionerUnited States Tax Court · 1976
- Smetanka v. Comm'rUnited States Tax Court · 1980
- Estate of Cranor v. CommissionerUnited States Tax Court · 2001
7 more not listed; retrieve them via the Exa API.