Castaldo v. Commissioner
United States Tax Court
Held: Respondent's motion to dismiss for lack of jurisdiction because petition not timely filed, denied. The 90-day period for timely filing a petition expired Jan. 31, 1974. Petitioner offered in evidence a registered mail receipt for an article mailed to the Tax Court which bore a postmark dated Jan. 29, 1974, and a delivery receipt stamped received by Tax Court Jan. 31, 1974. The article contained in the registered mail envelope cannot be found.
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Held: Respondent's motion to dismiss for lack of jurisdiction because petition not timely filed, denied. The 90-day period for timely filing a petition expired Jan. 31, 1974. Petitioner offered in evidence a registered mail receipt for an article mailed to the Tax Court which bore a postmark dated Jan. 29, 1974, and a delivery receipt stamped received by Tax Court Jan. 31, 1974. The article contained in the registered mail envelope cannot be found. Subsequently, petitioner completed a petition form mailed to him by the Tax Court and mailed it by ordinary mail to the Tax Court where it was…
1Opinion of the Court
Drennen, Judge:
This case was heard in Boston, Mass., September 30,1974, on respondent’s motion to dismiss for lack of jurisdiction because the petition was not filed within the time prescribed by the applicable provisions of the Internal Revenue Code of 1954, and petitioner’s objections thereto.
FINDINGS OF FACT
A statutory notice of deficiency, dated November 2, 1973, was sent to petitioner at his last known address in Revere, Mass., by certified mail on November 2,1973. The notice of deficiency was duly received by petitioner in time to file a timely petition in this Court.
The 90-day period…
2Cases cited1 opinion
- Carstenson v. CommissionerUnited States Tax Court · 1972
3Cited by18 opinions
- Normac, Inc. v. CommissionerUnited States Tax Court · 1988
- O'Neil v. CommissionerUnited States Tax Court · 1976
- Efco Tool Co. v. CommissionerUnited States Tax Court · 1983
- Estate of McGarity v. CommissionerUnited States Tax Court · 1979
- Eiges v. CommissionerUnited States Tax Court · 1993
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