Estate of Marguerite M. Cranor, Deceased, John R. Phillips, Jr., Administrator ad Litem - Page 3

                                        - 3 -                                         
          September 7, 1999, was the last date for petitioner to timely               
          file a petition in the Tax Court.  See sec. 6213(a).                        
          B.   The Envelope Sent on September 3, 1999                                 
               On Friday, September 3, 1999, petitioner’s attorney, J.                
          Allen Reynolds III (Reynolds), and his secretary, Brenda Brown              
          (Brown), prepared an airbill that Reynolds attached to a Federal            
          Express Co., Inc. (FedEx)1 envelope containing the petition at              
          issue in this case.  An airbill is the standard multipart form              
          completed by persons sending items via FedEx within the United              
          States.  Reynolds addressed the airbill to:  “Clerk, United State           
          [sic] Tax Court, 400 Second Street, NW, Washington, D.C. 20217".            
          That is substantially the correct name and is the correct street            
          address, city, and ZIP code for this Court.                                 
               Reynolds and Brown marked the boxes on the airbill “FedEx              
          Standard Overnight - Next Business Afternoon” and “Hold                     
          Saturday”.  The “Hold Saturday” box is under the heading “For               
          HOLD at FedEx Location check here”.  Reynolds believed that,                
          because he checked “FedEx Standard Overnight – Next Business                
          Afternoon” and “Hold Saturday”, FedEx would not deliver it to the           
          Tax Court on Saturday, September 4, 1999, but would deliver it on           
          Tuesday, September 7, 1999.  Reynolds deposited the envelope                

               1  FedEx is a private delivery service for purposes of sec.            
          7502(f) with respect to its FedEx Standard Overnight and FedEx              
          Priority Overnight Service.  See Notice 99-41, 1999-2 C.B. 325.             
          For simplicity, we assume that actions taken relating to                    
          preparation of the airbill and the sending of the petition were             
          taken by J. Allen Reynolds III.                                             

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

Last modified: May 25, 2011