PER CURIAM:
This is an appeal from the dismissal of taxpayers' petition for redetermination of their tax liability. The tax court dismissed the petition for lack of jurisdiction, holding that the petitioner had not met the jurisdictional requirement of a timely filing. The court's basis for its holding was that the petition had been postmarked after the ninety-day statutory period, and that, though petitioners claimed that they had sent the petition by certified mail...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
