Stewart v. Comm'r
United States Tax Court
On Mar. 13, 2006, the Court entered an order of dismissal for lack of jurisdiction because of P's failure to file a proper amended petition and pay the filing fee as previously ordered. On June 8, 2006, 87 days after the Court's order was entered, P mailed a document to the Court requesting an order to vacate the order of dismissal.
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On Mar. 13, 2006, the Court entered an order of dismissal for lack of jurisdiction because of P's failure to file a proper amended petition and pay the filing fee as previously ordered. On June 8, 2006, 87 days after the Court's order was entered, P mailed a document to the Court requesting an order to vacate the order of dismissal. On June 13, 2006, 92 days after the Court's order of dismissal was entered, the Court received and filed P's document as a motion for leave to file motion to vacate embodying motion to vacate. The Court also received P's amended petition and filing fee on June 13,…
1Opinion of the Court
OPINION
Ruwe, Judge:
This case is before the Court on petitioner’s motion for leave to file a motion to vacate the Court’s order of dismissal for lack of jurisdiction. At all relevant times, petitioner resided in Fayette City, Pennsylvania.
Background
The primary issue we must decide is whether this Court has jurisdiction to consider the substantive merits of petitioner’s motion for leave to file his motion to vacate the Court’s order of dismissal.
On September 6, 2005, respondent sent to petitioner a notice of deficiency for the taxable year ending December 31, 2003. On November 22, 2005,…
2Cases cited26 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Ben Abatti and Margaret Abatti v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- Wheeler's Peachtree Pharmacy, Inc. v. CommissionerUnited States Tax Court · 1960
- Lawrence v. CommissionerUnited States Tax Court · 1957
- Estate of Young v. CommissionerUnited States Tax Court · 1983
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