- 3 - designating Corpus Christi, Texas, as the place of trial; and (3) a check in the amount of $60. The envelope in question bore a U.S. Postal Service postmark date of February 20, 1998, and registered mail No. R773-219-004. By letter dated February 26, 1998, the deputy clerk of the Court (the deputy clerk) returned the above-described amended petition to petitioners and informed them that the amended petition had not been filed because it was incomplete. The deputy clerk further informed petitioners that the Court does not conduct trial sessions in Corpus Christi, Texas, and that petitioners would have to select an alternative trial site from the list that was enclosed with the letter. Finally, the deputy clerk informed petitioners that their $60 check had been applied to docket No. 1418-98 in satisfaction of the filing fee. On March 25, 1998, petitioners filed a proper amended petition in docket No. 1418-98 and a designation of place of trial designating San Antonio, Texas, as the place of trial.2 In addition, petitioners elected to have their case tried pursuant to the small tax procedures under section 7463. Accordingly, the docket number for the case was changed to docket No. 1418-98S. In early June 1998, petitioners filed Postal Service Form 1000 (Domestic Claim or Registered Mail Inquiry) with the U.S. Postal Service for the purported purpose of tracing the delivery 2 Markings on the amended petition filed Mar. 25, 1998, reveal that the document is the same form amended petition that the deputy clerk returned to petitioners by letter dated Feb. 26, 1998.Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011