Traxler v. Commissioner
United States Tax Court
A notice of deficiency was deposited by respondent on Mar. 29, 1973, with the United States Postal Service to be sent to petitioners by certified mail. The envelope containing the deficiency notice bears a postmark date of Mar. 31, 1973. The petition was mailed to the Tax Court on June 28, 1973. Held: That the notice of deficiency was "mailed" on Mar. 31, 1973, within the intendment of sec. 6213(a), I.R.C. 1954, and therefore the petition was timely filed on the 89th day.
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A notice of deficiency was deposited by respondent on Mar. 29, 1973, with the United States Postal Service to be sent to petitioners by certified mail. The envelope containing the deficiency notice bears a postmark date of Mar. 31, 1973. The petition was mailed to the Tax Court on June 28, 1973. Held: That the notice of deficiency was "mailed" on Mar. 31, 1973, within the intendment of sec. 6213(a), I.R.C. 1954, and therefore the petition was timely filed on the 89th day. Respondent's motion to dismiss for lack of jurisdiction denied.
1Opinion of the Court
opiOToisr
Dawson, Judge:
In a statutory notice of deficiency dated March 29, 1973, respondent determined the following Federal income tax deficiencies and additions to tax against the petitioners:
Taxable year Deficiency Addition to tax sec. 6668(a) [1]
$368. 64 $18. 43 Oi CO a T — 1
265. 26 13. 26 O a> t — {
According to United States Post Office form 3877, application for registration of certified mail, the notice of deficiency was sent to petitioners at their last known address at 2110 Pleasant Parkway, Clear-water, Fla. The postmark date stamped on the form 3877 at Jacksonville is March 29,…
2Cases cited4 opinions
- August v. CommissionerUnited States Tax Court · 1970
- Southern California Loan Asso. v. CommissionerUnited States Board of Tax Appeals · 1926
- United Tel. Co. v. CommissionerUnited States Board of Tax Appeals · 1925
- Hurst, Anthony & Watkins v. CommissionerUnited States Board of Tax Appeals · 1924
3Cited by32 opinions
- Estate of Di Rezza v. CommissionerUnited States Tax Court · 1982
- Lewy v. CommissionerUnited States Tax Court · 1977
- Traxler v. CommissionerUnited States Tax Court · 1975
- Degill Corp. v. CommissionerUnited States Tax Court · 1974
- Levy v. CommissionerUnited States Tax Court · 1981
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