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357 (1977) (finding on the basis of the taxpayer’s testimony that
he mailed his petition timely). We found petitioner to be
forthright and candid and his testimony to be credible.
Petitioner testified that, in mailing the petition, he was
“rushing” to make sure he “beat the time several days ahead”, and
the post office assured him that the petition would arrive “on
time”. Petitioner testified that he mailed the petition return
receipt requested and made sure the receipt was stamped at the
post office. Once the petition arrived at the Court, however, he
testified that he did not think to save the receipt because he
did not think it was important once he knew that the Court had
received the petition. Further, petitioner provided credible
testimony as to where and when the petition was mailed. We
conclude that petitioner timely mailed his petition.
Accordingly, respondent’s motion to dismiss for lack of
jurisdiction will be denied.
To reflect the foregoing,
An appropriate order
will be issued.
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Last modified: May 25, 2011