John S. Burke - Page 10

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          actually mailed on an earlier date.  In other words, the date               
          appearing on the notice of deficiency was deemed to be the date             
          of mailing for purposes of section 6213(a).  See Lundy v.                   
          Commissioner, T.C. Memo. 1997-14 (discussing Loyd and Jones in              
          the context of the Court’s jurisprudence regarding its                      
               Respondent seeks to distinguish Loyd v. Commissioner, supra,           
          and Jones v. Commissioner, supra, by relying on an earlier case,            
          Meader v. Commissioner, T.C. Memo. 1982-288, wherein the Court              
          granted the Commissioner’s jurisdictional motion and dismissed              
          the case on the ground that the petition had not been filed                 
          within 90 days of the date of mailing of the notice of                      
          deficiency.  Respondent argues that the date appearing on the               
          notices of deficiency in Jones and Loyd was “clearly legible”,              
          whereas the date appearing on the notice in Meader was “smudged”,           
          so that the taxpayer was not entitled to rely on it.                        
               In Meader v. Commissioner, supra, the notice of deficiency             
          was mailed on April 6, 1981.  The petition was not timely filed             
          as measured by that date.  However, the petition was filed within           
          90 days of April 8, 1981, and the taxpayers argued that the date            
          stamped at the top of the notice of deficiency was April 8, 1981,           
          rather than April 6, 1981.  The Court acknowledged that the date            
          stamped on the notice was “somewhat smudged, and a cursory                  
          examination of it might create the mistaken belief that the date            

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