Mason v. Commissioner
United States Tax Court
The envelope containing the petition bore an illegible postmark. Held: The petitioner has established that the envelope containing his petition was mailed and postmarked within the statutory 90-day period provided in sec. 6213(a), I.R.C. 1954. By virtue of sec. 7502(a), I.R.C. 1954, such petition is considered to have been timely filed with this Court, and the Commissioner's motion to dismiss will be denied.
1Opinion of the Court
OPINION
Simpson, Judge:
This matter comes before the Court on the Commissioner’s motion to dismiss this case for lack of jurisdiction. The specific issue raised by the Commissioner’s motion is whether the petition was postmarked within 90 days after the mailing of the statutory notice of deficiency.
On April 8, 1976, the Commissioner dated and sent a notice of deficiency by certified mail to the petitioner. In such notice, the Commissioner determined a deficiency of $2,402.66 in the petitioner’s 1973 Federal income tax and an addition to the tax of $120.13 under section 6653(a) of the Internal…
2Cases cited4 opinions
- Sylvan v. CommissionerUnited States Tax Court · 1975
- Anthony P. Skolski and Kathryne D. Skolski v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1965
- Rappaport v. CommissionerUnited States Tax Court · 1971
- Molosh v. CommissionerUnited States Tax Court · 1965
3Cited by19 opinions
- Lewy v. CommissionerUnited States Tax Court · 1977
- Cassell v. CommissionerUnited States Tax Court · 1979
- Ruegsegger v. CommissionerUnited States Tax Court · 1977
- Menard, Inc. v. CommissionerUnited States Tax Court · 1981
- Michael J. Seely & Nancy B. Seely v. CommissionerUnited States Tax Court · 2020
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