Paul L. Hickey and Nellida F. Hickey - Page 7

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               Although the District Court first entered a Judgment on its            
          Order dismissing petitioner’s complaint on February 15, 2002,               
          petitioners filed, on March 1, 2002, a “Motion for                          
          Reconsideration” or, more appropriately, a motion to alter or               
          amend the judgment, under Fed. R. Civ. P. 59(e).3  The District             
          Court considered petitioners’ motion in due course and denied the           
          same by Order entered April 11, 2002.  Petitioners then mailed              
          their petition to the Court on May 7, 2002, and the petition was            
          received and filed on May 15, 2002.  Applying the timely                    
          mailing/timely filing rule set forth in section 7502(a), it                 
          follows that the petition was filed with the Court within 30 days           
          of the District Court’s April 11, 2002 Order.                               
               Under the particular circumstances of this case, we agree              
          with respondent that the petition was timely filed under section            
          6330(d)(1) with regard to the notices of determination dated July           
          13, 2001.  We conclude that the District Court’s Order entered              
          April 11, 2002, as opposed to the District Court’s Order entered            
          February 15, 2002, served as the determination that started the             
          30-day time period running within which petitioners were required           

               3  Fed. R. Civ. P. 59(e) provides that a motion to alter or            
          amend a judgment must be filed no later than 10 days after entry            
          of the judgment.  Fed. R. Civ. P. 6(a) provides:  “When the                 
          period of time prescribed or allowed is less than 11 days,                  
          intermediate Saturdays, Sundays, and legal holidays shall be                
          excluded in the computation.”  Excluding Saturdays (2), Sundays             
          (2), and the Federal holiday for Presidents’ Day, petitioners’              
          motion was filed with the District Court within 10 days of the              
          District Court’s Judgment and Order entered Feb. 15, 2002.                  

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