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DRAKE v. COMMISSIONER OF INTERNAL REVENUE SERVICE

No. 75-3473.

554 F.2d 736 (1977)

George K. DRAKE and Charlene C. Drake, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

June 24, 1977.

Attorney(s) appearing for the Case

James G. R. Smith, Galveston, Tex., for petitioners-appellants.

Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Acting Chief, Appellate Section, Elmer J. Kelsey, John G. Manning, Attys., Tax Div., Dept. of Justice, Meade Whitaker, Chief Counsel, Internal Revenue Service, Myron C. Baum, Acting Asst. Atty. Gen., John G. Manning, Gary R. Allen, Attys., Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before GODBOLD, TJOFLAT and HILL, Circuit Judges.

JAMES C. HILL, Circuit Judge:

This is a tax case in which the facts are undisputed and the question presented is quite straightforward. The sole issue is whether taxpayers' petition for redetermination filed in the tax court was timely under section 7502 of the Internal Revenue Code of 1954 (I.R.C.). The tax court concluded that the filing was untimely and dismissed the petition. We affirm.

On February 5, 1975, notices of deficiency were mailed to taxpayers...

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