Sylvan v. Commissioner
United States Tax Court
The period for filing a petition expired on May 21, 1974. Taxpayer's petition was received by the Court via the mails at 8:55 a.m. on May 22, 1974. The postal service inadvertently failed to postmark the covering envelope. Held: Respondent's motion to dismiss for lack of jurisdiction denied. Sec. 7502, in providing that a petition forwarded in a timely postmarked cover is timely filed, had in mind a readable postmark.
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The period for filing a petition expired on May 21, 1974. Taxpayer's petition was received by the Court via the mails at 8:55 a.m. on May 22, 1974. The postal service inadvertently failed to postmark the covering envelope. Held: Respondent's motion to dismiss for lack of jurisdiction denied. Sec. 7502, in providing that a petition forwarded in a timely postmarked cover is timely filed, had in mind a readable postmark. Evidence as to time of mailing is relevant where the postmark is inadvertently omitted in its entirety as well as when it is partially omitted. Jacob L. Rappaport, 55 T.C. 709…
1Opinion of the Court
OPINION
Wilbur, Judge:
This matter is before us upon respondent’s motion to dismiss for lack of jurisdiction. Respondent determined a deficiency in income tax due from the petitioner for the taxable year 1971 in the amount of $22,755.10 and, under section 6653(a),1 an addition to the tax in the amount of $1,137.75. Respondent mailed a statutory notice of deficiency to petitioner by certified mail on February 20,1974.
The period provided by section 6213(a)2 for filing a petition with this Court expired on Tuesday, May 21, 1974, which was not a legal holiday in the District of Columbia.
The…
2Cases cited18 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Moffat v. CommissionerUnited States Tax Court · 1966
- C. Louis Wood and Hallie D. Wood v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Wood v. CommissionerUnited States Tax Court · 1964
- Fishman v. CommissionerUnited States Tax Court · 1969
13 more not listed; retrieve them via the Exa API.
3Cited by78 opinions
- Castillo, Ex Parte Mario AmaroCourt of Criminal Appeals of Texas · 2012
- Estate of Leonard A. Wood, Deceased, J.M. Loonan, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990
- Brian Miller v. United StatesCourt of Appeals for the Sixth Circuit · 1986
- Rosenfeld v. CommissionerUnited States Tax Court · 1984
- Lewy v. CommissionerUnited States Tax Court · 1977
73 more not listed; retrieve them via the Exa API.