Ruegsegger v. Commissioner
United States Tax Court
Petitioners mailed their petition from New York, N.Y., on the 89th day following the mailing of the notice of deficiency. The envelope containing the petition arrived at the Tax Court 5 days later bearing no postmark of any kind. Respondent filed a motion to dismiss for lack of jurisdiction.
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Petitioners mailed their petition from New York, N.Y., on the 89th day following the mailing of the notice of deficiency. The envelope containing the petition arrived at the Tax Court 5 days later bearing no postmark of any kind. Respondent filed a motion to dismiss for lack of jurisdiction. Held: Under the circumstances of this case the rule in Golsen v. Commissioner, 54 T.C. 742 (1970), affd. 445 F.2d 985 (10th Cir. 1971), cert. denied 404 U.S. 940 (1971), will not be followed. Accordingly, our opinion herein is controlled by Sylvan v. Commissioner, 65 T.C. 548 (1975), and not Rappaport v.…
1Opinion of the Court
OPINION
Irwin, Judge:
This matter is before us on respondent’s "Motion to Dismiss for Lack of Jurisdiction” filed, May 25, 1976. It is respondent’s contention that the petition in this case was not filed within the time prescribed by section 6213(a) of the Internal Revenue Code of 1954.1
Respondent mailed a statutory notice of deficiency to petitioners on January 9,1976. The last day for timely filing a petition under section 6213(a) was Thursday, April 8, 1976, which was not a legal holiday in the District of Columbia.
Petitioners’ petition was received through the mail in the Tax Court mailroom…
2Cases cited16 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Swift & Co. v. WickhamSupreme Court of the United States · 1965
- Gonzalez v. Automatic Employees Credit UnionSupreme Court of the United States · 1974
- Kesler v. Department of Public Safety of UtahSupreme Court of the United States · 1962
- Moffat v. CommissionerUnited States Tax Court · 1966
11 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Lewy v. CommissionerUnited States Tax Court · 1977
- Jacobson v. CommissionerUnited States Tax Court · 1979
- Bennett Land Co. (A Washington Corp.) v. CommissionerUnited States Tax Court · 1978
- Estate of Rubinow v. CommissionerUnited States Tax Court · 1980
- Lewis v. United StatesDistrict Court, E.D. California · 1996
12 more not listed; retrieve them via the Exa API.