Estate of Marguerite M. Cranor, Deceased, John R. Phillips, Jr., Administrator ad Litem - Page 1

                                 T.C. Memo. 2001-27                                   

                               UNITED STATES TAX COURT                                

                  ESTATE OF MARGUERITE M. CRANOR, DECEASED, JOHN R.                   
                PHILLIPS, JR., ADMINISTRATOR AD LITEM, Petitioner v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 15171-99.                 Filed February 8, 2001.           

                    P’s counsel deposited an envelope containing P’s                  
               petition with FedEx on the 87th day after R mailed the                 
               notice of deficiency.  The envelope bore the correct                   
               name, address, and ZIP code for this Court.  FedEx held                
               the envelope at a FedEx office rather than delivering                  
               it and later returned it to the sender.  P’s counsel                   
               re-sent the petition with FedEx, and the petition was                  
               delivered to the Court on the 101st day after the                      
               notice of deficiency was sent.  R filed a motion to                    
               dismiss for lack of jurisdiction.                                      
                    1.   Held, the envelope was properly addressed as                 
               required by sec. 7502(a)(2)(B), I.R.C.                                 
                    2.  Held, further, P’s petition was timely filed                  
               because it was timely sent.  See sec. 7502(a), (f),                    
               I.R.C.  Thus, we will deny R’s motion to dismiss for                   
               lack of jurisdiction.                                                  

Page:   1  2  3  4  5  6  7  8  9  10  11  12  Next

Last modified: May 25, 2011