Estate of Marguerite M. Cranor, Deceased, John R. Phillips, Jr., Administrator ad Litem - Page 12

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          “timely mailing is timely filing” rule here.  See sec. 7502(a),             
          (f); see also Price v. Commissioner, supra at 390, 393-394 (the             
          petition was timely filed where the original envelope in which it           
          was sent by certified mail was returned as undeliverable to the             
          sender, who re-sent it in a second envelope).  Instead,                     
          consistent with Price v. Commissioner, supra at 394, we find that           
          the September 3 envelope, deposited with FedEx within the 90-day            
          period, was properly addressed.                                             
               We conclude that the petition was timely sent and thus                 
          timely filed, and respondent’s motion will be denied.                       

                                                  An appropriate order                
                                             will be issued.                          

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