LEVENTIS v. COMMISSIONER

Docket Nos. 2834-67, 2835-67.

49 T.C. 353 (1968)

P.P. LEVENTIS, JR., AND TINA P. LEVENTIS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT DIXIE BEVERAGE CO. OF CHARLESTON, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 17, 1968.


Attorney(s) appearing for the Case

Andrew S. Coxe and James J. Gallagher, for the respondent.


OPINION

DRENNEN, Judge:

The notices of deficiency in the above two related cases were mailed to petitioners at their respective addresses in Columbia, S.C., on March 10, 1967. Separate petitions for the taxpayers, both executed on June 8, 1967, were received by the Tax Court of the United States in Washington, D.C., in a single envelop a few minutes after 9 a.m., on Monday, June 12, 1967, and were filed by the Court on that date, which was 94 days...

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