Paul L. Hickey and Nellida F. Hickey - Page 8




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          to file their petition with this Court.                                     
               Our holding on this issue is informed in large part by Fed.            
          R. App. P. 4(a)(4)(A)(iv), which provides that the time for                 
          filing an appeal from a District Court judgment runs for all                
          parties from the entry of an Order disposing of a timely filed              
          motion under Fed. R. Civ. P. 59.  In the absence of a specific              
          statutory provision defining the “determination” referred to in             
          section 6330(d)(1), it is appropriate in this case to treat the             
          District Court’s Order denying petitioners’ timely motion under             
          Fed. R. Civ. P. 59(e) as the operative determination.                       
               B.  Jurisdiction With Respect to the Notice of Determination           
          Dated August 8, 2001                                                        
               Respondent argues that the Court lacks jurisdiction to                 
          review the notice of determination issued to petitioner Paul L.             
          Hickey on August 8, 2001, on the ground that petitioners’                   
          Amendment To Original Complaint, filed with the District Court on           
          September 10, 2001, was not filed within 30 days of the notice of           
          determination.  We agree.                                                   
               By virtue of section 7503, the 30-day filing period within             
          which petitioner Paul L. Hickey had to challenge the notice of              
          determination dated August 8, 2001, expired on Friday, September            
          7, 2001, a date that was not a legal holiday in the District of             
          Columbia.  Thus, petitioners’ Amendment To Original Complaint,              
          which was filed with the District Court on Monday, September 10,            






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