Blank v. Commissioner
United States Tax Court
On the 90th day after respondent mailed the notice of deficiency to petitioners, their petition to this Court was placed into the hands of a private delivery service, which hand-delivered it to the Court on the 91st day. Held, the timely mailing as timely filing provisions of sec. 7502, I.R.C. 1954, are inapplicable, and the petition was not timely filed as required by sec. 6213(a).
1Opinion of the Court
OPINION
Parker, Judge:
This matter is 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 section 6213(a).1 Petitioners filed a written objection to the motion and an evidentiary hearing was subsequently held at New York, N.Y. In opposition to respondent’s motion, petitioners primarily argue that placing the petition in the hands of Air Couriers International on the 90th day, even though the petition was not delivered to the Court until the 91st day, brings them within section…
2Cases cited9 opinions
- Moffat v. CommissionerUnited States Tax Court · 1966
- Lifter v. CommissionerUnited States Tax Court · 1973
- Keeton v. CommissionerUnited States Tax Court · 1980
- O'Brien v. CommissionerUnited States Tax Court · 1974
- Estate of Cerrito v. CommissionerUnited States Tax Court · 1980
4 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Henry G. Pugsley v. Commissioner of Internal Revenue, Joseph T. Rezzonico v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
- Albert J. Petrulis, D.D.S., S.C. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1991
- Storelli v. CommissionerUnited States Tax Court · 1986
- Blum v. CommissionerUnited States Tax Court · 1986
- Benrey v. CommissionerUnited States Tax Court · 1986
12 more not listed; retrieve them via the Exa API.