- 5 -
mailed on Thursday, August 22, 1996, 3 days later would have been
Sunday, August 25, 1996. Since there is no mail delivery to the
Tax Court on weekends, weekend mail deliveries are held until the
following Monday morning. Thus, the petition would not have
reached the Tax Court until Monday, August 26, 1996.
The petition in issue was received by the Court on August
26, 1996. Therefore, we find that the petition was timely filed
under section 7502 and the regulations thereunder, since it
reached the Court at the same time an envelope properly
addressed, mailed, and postmarked by the U.S. Postal Service on
August 22, 1996, ordinarily would have reached the Court.
McCurry v. Commissioner, T.C. Memo. 1981-68.
An appropriate order
will be issued.
4(...continued)
matter.
Page: Previous 1 2 3 4 5
Last modified: May 25, 2011