Wilfred C. Rice and Martha J. Rice v. Commissioner of Internal Revenue

ORDER

BEFORE EDWARDS, ENGEL and MERRITT, Circuit Judges.

Taxpayers appeal from a judgment of the Tax Court dismissing taxpayers’ petition for redetermination of deficiency. The Tax Court dismissed on grounds that the petition was mailed one day later under 26 U.S.C. § 6213, which provides:

“Within 90 days . . . after notice of deficiency authorized in § 6212 is mailed . . the taxpayer may file a petition with the Tax Court for a redeter-mination of the deficiency.” (Emphasis added.)

The notice of deficiency to taxpayers was dated and mailed on April 30, 1976, and taxpayers’ petition for…