William A. Stewart - Page 8

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          The Court entered the order of dismissal on March 13, 2006, and             
          petitioner did not file a notice of appeal within the time                  
          prescribed by section 7483.  Unless petitioner is deemed to have            
          filed a timely motion for leave and a timely motion to vacate               
          that terminated the running of time for appeal pursuant to rule             
          13(a) of the Federal Rules of Appellate Procedure, the Court’s              
          order of dismissal became final on June 12, 2006, 91 days after             
          the Court entered it.5                                                      
               The Court received and filed petitioner’s motion for leave             
          on June 13, 2006, 92 days after the Court entered its order of              
          dismissal.  The envelope that contained petitioner’s motion for             

               4(...continued)                                                        
               (1) Review of a decision of the United States Tax Court                
               is commenced by filing a notice of appeal with the Tax                 
               Court clerk within 90 days after the entry of the Tax                  
               Court’s decision.  At the time of filing, the appellant                
               must furnish the clerk with enough copies of the notice                
               to enable the clerk to comply with Rule 3(d).  If one                  
               party files a timely notice of appeal, any other party                 
               may file a notice of appeal within 120 days after the                  
               Tax Court’s decision is entered.  (2) If, under Tax                    
               Court rules, a party makes a timely motion to vacate or                
               revise the Tax Court’s decision, the time to file a                    
               notice of appeal runs from the entry of the order                      
               disposing of the motion or from the entry of a new                     
               decision, whichever is later.                                          

               5 June 11, 2006, the 90th day after the Court entered the              
          order of dismissal, fell on a Sunday.  Pursuant to sec. 7503                
          petitioner had until June 12, 2006, the following Monday, to file           
          a notice of appeal.  See also Fed. R. App. P. 26(a)(3).  While we           
          recognize this extension of time to file a notice of appeal, we             
          continue to refer to the period after we entered the order of               
          dismissal as the 90-day period.                                             





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