Vibro Mfg. Co., Inc. v. Commissioner of Internal Revenue

The Commissioner mailed to the petitioner a notice of deficiency in federal income tax for the calendar year 1958 by certified mail on May 29, 1961. The notice stated that the taxpayer might file a petition for a redetermination of the deficiency within ninety days. On September 8, 1961, 102 days after the mailing of the notice, the taxpayer mailed his petition for redetermination, which was filed with the Tax Court three days later. Since the failure to file a petition within ninety days from the mailing of the notice of deficiency, 26 U.S.C. § 6213 (a), is a jurisdictional defect, Pfeifer…