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Legal Opinion

Teri Jordan v. Commissioner

United States Tax Court

Decided March 4, 2019No. 5814-18Unpublished

1Opinion of the Court

T.C. Memo. 2019-15

UNITED STATES TAX COURT TERI JORDAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5814-18. Filed March 4, 2019. Teri Jordan, pro se. Robert D. Heitmeyer and Charles V. Dumas, for respondent. MEMORANDUM OPINION BUCH, Judge: Ms. Jordan mailed her petition to the Court through the United States Postal Service (USPS) using a private postage label printed from Endicia.com, a website for buying postage. The date printed on the postage label was the 90th day after the date the Commissioner issued the notice of deficiency, i.e., the last day for filing. The…

2Cases cited5 opinions

  1. Commissioner v. McCoySupreme Court of the United States · 1987
  2. Kluger v. CommissionerUnited States Tax Court · 1984
  3. LG Kendrick, LLC v. Comm'rUnited States Tax Court · 2016
  4. Guralnik v. Comm'rUnited States Tax Court · 2016
  5. Rubenstein v. CommissionerUnited States Tax Court · 2010

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