3
The petitions were received and filed with this Court on
Tuesday, July 8, 1997, 104 days after the mailing of the notices
of deficiency. The petitions were signed by petitioners' counsel
(Mr. Green) and were dated June 24, 1997. The petitions were
mailed to the Court, together in a properly addressed envelope
bearing a private postage-meter postmark date of June 24, 1997.
No check in payment of the filing fees was included.2
Above the address label, the envelope bears two rubber-
stamped notations, apparently placed there by someone with the
United States Postal Service (Postal Service), that read:
"Return to Sender Undeliverable as addressed No forwarding
order on file". Both stamps have been crossed out in red ink and
scratched over in black ink. Below the address label, the
envelope bears the handwritten notation: "Good Address", in
black ink. The return address on the envelope was that of Mr.
Green's office.
The envelope containing the petitions was mailed from the
Longpoint Post Office in Houston, Texas. The last pickup time
for mail deposited at the Longpoint Post Office located at 1702
Hillendahl Blvd., Houston, Texas, 77055, on June 24, 1997, was
5:30 p.m..
The parties agree that the normal delivery time for a
properly addressed envelope sent from Houston, Texas, to
2 Payment of the fees was received by the Court on July 18,
1997.
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011