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RICE v. C. I. R.

No. 77-1093.

572 F.2d 555 (1978)

Wilfred C. RICE and Martha J. Rice, Plaintiffs-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

March 22, 1978.

Attorney(s) appearing for the Case

Wilfred C. Rice, Detroit, Mich., for plaintiffs-appellants.

Myron C. Baum, Acting Asst. Atty. Gen., Gilbert E. Andrews, Gary R. Allen, Philip I. Brennan, Tax Div. U. S. Dept. of Justice, Mead Whitaker, Chief Counsel, Internal Revenue Service, Washington, D. C., for defendant-appellee.

ORDER

BEFORE EDWARDS, ENGEL and MERRITT, Circuit Judges.

Taxpayers appeal from a judgment of the Tax Court dismissing taxpayers' petition for redetermination of deficiency. The Tax Court dismissed on grounds that the petition was mailed one day later under 26 U.S.C. § 6213, which provides:

"Within 90 days ... after notice of deficiency authorized in § 6212 is mailed ... the taxpayer may file a petition with the Tax Court for a redetermination...

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