Legal Opinion
Albert J. Petrulis, D.D.S., S.C. v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided July 24, 1991No. 90-2447 and 90-2448PublishedCited by 11 opinions
1Opinion of the Court
RIPPLE, Circuit Judge.
A taxpayer has ninety days after the mailing of a notice of deficiency to file a petition for review of the deficiency in Tax Court. The petitioners delivered their petition to Federal Express on the ninetieth day. Before the Tax Court, they argued that the petition was timely under 26 U.S.C. § 7502, which provides that timely mailing of a document through the U.S. mails is the equivalent to a timely filing of the document. The Tax Court disagreed and dismissed the petition. For the following reasons, we affirm the judgment of the Tax Court.
I
BACKGROUND
The Commissioner of…
2Cases cited10 opinions
- United States v. Guy Giovannetti and Nicholas JanisCourt of Appeals for the Seventh Circuit · 1990
- Kavanagh v. NobleSupreme Court of the United States · 1948
- Robert F. McPartlin and Geraldine McPartlin v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1981
- Bethlehem Steel Corp. v. BushCourt of Appeals for the Seventh Circuit · 1990
- Henry G. Pugsley v. Commissioner of Internal Revenue, Joseph T. Rezzonico v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
5 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Castillo, Ex Parte Mario AmaroCourt of Criminal Appeals of Texas · 2012
- George J. Luddington v. Indiana Bell Telephone CompanyCourt of Appeals for the Seventh Circuit · 1992
- Vernon L. Correia Charlotte M. Correia v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1995
- Hillenbrand v. Comm'rUnited States Tax Court · 2002
- Smith v. United States (In Re Smith)United States Bankruptcy Court, N.D. Ohio · 1995
6 more not listed; retrieve them via the Exa API.