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SHIPLEY v. COMMISSIONER

Docket No. 2883-76.

35 T.C.M. 1735 (1976)

T.C. Memo. 1976-383

James E. Shipley and Patricia B. Shipley v. Commissioner.

United States Tax Court.

Filed December 16, 1976.

Attorney(s) appearing for the Case

Edward W. Babic, 3505 Long Beach, Long Beach, Calif., for the petitioners. Hector C. Perez, for the respondent.

Memorandum Opinion

FEATHERSTON, Judge:

Respondent has filed a Motion To Dismiss for Lack of Jurisdiction. The issue is whether the petition was timely filed. The answer depends upon whether delivering a petition to a United States Post Office within the 90-day period prescribed by section 6213(a)1 constitutes the filing of a petition with this Court.

The basic facts are not...

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