Higby v. Commissioner
United States Tax Court
Petitioner's petition to the Tax Court was filed with this Court after the 90-day filing period. The envelope containing the petition was not postmarked and while certified, the receipt bore no postmark. Held, respondent's motion for dismissal for lack of jurisdiction is granted; petitioner's petition was not filed within the 90-day period and the requirements of sec. 7502 allowing in effect an extension of that period were not met.
1Opinion of the Court
RONALD J. HIGBY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Higby v. Commissioner
Docket No. 9367-72.
United States Tax Court
T.C. Memo 1973-176; 1973 Tax Ct. Memo LEXIS 110; 32 T.C.M. (CCH) 836; T.C.M. (RIA) 73176;
August 8, 1973, Filed
Petitioner's petition to the Tax Court was filed with this Court after the 90-day filing period. The envelope containing the petition was not postmarked and while certified, the receipt bore no postmark. Held, respondent's motion for dismissal for lack of jurisdiction is granted; petitioner's petition was not filed within the 90-day period and the…
2Cases cited9 opinions
- Moffat v. CommissionerUnited States Tax Court · 1966
- C. Louis Wood and Hallie D. Wood v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Axe v. CommissionerUnited States Tax Court · 1972
- Denman v. CommissionerUnited States Tax Court · 1961
- Anthony P. Skolski and Kathryne D. Skolski v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1965
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