-2-
day period prescribed by section 6213(a).1
Respondent determined a deficiency in petitioner's Federal
estate tax of $108,648.89 and an addition to tax under section
6651(a) of $61,664.44. Antonino Campilongo died on January 29,
1990, while a resident of California. Rafelina Maglio, Antonino's
sister, is the executrix of her brother's estate; she was a
resident of California on the date the petition was filed. The
statutory notice of deficiency was mailed to Rafelina Maglio, as
executrix of the Estate of Antonino Campilongo, on January 19,
1995. The 90-day period provided by section 6213(a) for filing a
petition with this Court expired on Wednesday, April 19, 1995,
which was not a legal holiday in the District of Columbia.
The postage on the envelope containing the petition was made
by private postage meter and is dated April 21, 1995. The petition
was received by the Court's mailroom on April 24, 1995, and was
filed on that date.
Petitioner acknowledges that the envelope in which the Court
received the petition bears a legible postmark date which is
outside the 90-day period prescribed by section 6213(a). But
petitioner claims:
1) The petition was originally mailed on April 18, 1995, by
certified mail, return receipt requested;
1 All section references are to the Internal Revenue
Code, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
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