Pleasant Valley Wine Co. v. Commissioner
United States Tax Court
Statute of Limitation -- Last Day on Saturday -- Application for Relief Under Section 722 -- Sections 722 (d), 322 (b) (1). -- An application for relief under section 722 stamped "received" by the Bureau of Internal Revenue at 12:40 p. m. on Monday, November 17, 1947, was filed too late where the three-year period provided in section 322 (b) (1) expired on November 15, 1947, a Saturday on which the Bureau of Internal Revenue was not open officially.
1Opinion of the Court
OPINION.
Murdock, Judge-.
The petitioner filed an application for relief under section 722 with relation to its fiscal year ended August 31,1944. The Commissioner held that it was not timely filed and disallowed it for that reason. The only issue for decision at this time is whether the application for relief was timely filed. The parties have filed a stipulation of facts.
Section 722 (d) provides that the benefits of that section shall not be allowed unless the taxpayer makes application therefor within the period of time prescribed by section 322. Section 322 (b) (1) provides that unless a…
2Cases cited1 opinion
- Meyer v. Hot Springs Imp. Co.Court of Appeals for the Ninth Circuit · 1909
3Cited by5 opinions
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- General Lead Batteries Co. v. CommissionerUnited States Tax Court · 1953
- Glenshaw Glass Co. v. CommissionerUnited States Tax Court · 1956
- Pleasant Valley Wine Co. v. CommissionerUnited States Tax Court · 1950