Matteson Co. v. Commissioner
United States Board of Tax Appeals
A petition must be received by the Board within the statutory period in order to give the Board jurisdiction thereof, and a delay caused by mailing it to the Commissioner deprives the Board of jurisdiction.
1Opinion of the Court
Trammell:
The Commissioner moved to dismiss this appeal on the ground that the petition was not filed within the statutory period of 60 days from the date of the mailing of the deficiency letter. This motion was granted and the petition dismissed.under the authority of the Appeal of Sam Satovsky, 1 B. T. A. 22, on February 26, 1925. The appeal is now before us on motion of the taxpayer to vacate the order of dismissal.
The Commissioner’s deficiency letter was mailed August 25, 1924. In support of its motion the taxpayer states as follows:
First, that the time for filing an appeal herein expired…
2Cited by5 opinions
- Axe v. CommissionerUnited States Tax Court · 1972
- Zee v. CommissionerUnited States Tax Court · 1987
- Axe v. CommissionerUnited States Tax Court · 1972
- Finnell v. CommissionerUnited States Tax Court · 1998
- Matteson Co. v. CommissionerUnited States Board of Tax Appeals · 1925