Malekzad v. Commissioner
United States Tax Court
The envelope in which the petition in this case was mailed bore a private postage meter mark dated within the 90-day period and also bore a U.S. Postal Service postmark dated beyond the 90-day period. Held: The U.S.
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The envelope in which the petition in this case was mailed bore a private postage meter mark dated within the 90-day period and also bore a U.S. Postal Service postmark dated beyond the 90-day period. Held: The U.S. Postal Service postmark is controlling and the petition was not timely filed within the 90-day period under secs. 6213(a) and 7502, I.R.C. 1954. Petitioners contend that they were entitled to a 150-day period to file their petition because they were outside the United States the day the statutory notice was received at their home. Held, that where petitioners were in the United…
1Opinion of the Court
OPINION
Parker, Judge:
This matter comes before the Court on respondent’s motion to dismiss for lack of jurisdiction on the ground that the petition was not timely filed within the 90-day period prescribed by sections 6213(a) and 7502.1 Petitioners contend that their petition was timely filed within the 90-day period under those sections. Alternatively, petitioners assert that they were entitled to the 150-day period allowed for persons outside the United States, because they were away on a weekend trip to Mexico at the time the statutory notice was delivered to their home.
On August 19, 1980,…
2Cases cited13 opinions
- Moffat v. CommissionerUnited States Tax Court · 1966
- Looper v. CommissionerUnited States Tax Court · 1980
- Sylvan v. CommissionerUnited States Tax Court · 1975
- James E. Shipley and Patricia B. Shipley v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1978
- Lewy v. CommissionerUnited States Tax Court · 1977
8 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Brown v. CommissionerUnited States Tax Court · 1982
- Kahle v. CommissionerUnited States Tax Court · 1987
- Smith v. CommissionerUnited States Tax Court · 2013
- Austin v. Comm'rUnited States Tax Court · 2007
- COMBS v. COMMISSIONERUnited States Tax Court · 1989
18 more not listed; retrieve them via the Exa API.