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LEITH v. COMMISSIONER

Docket No. 1856-83.

47 T.C.M. 255 (1983)

T.C. Memo. 1983-670

Dean H. Leith, Jr., and Elizabeth Leith v. Commissioner.

United States Tax Court.

Filed November 8, 1983.

Attorney(s) appearing for the Case

Jacob H. Herzog and James M. Reilly, for the petitioners. Frances F. Regan, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

This case is before us on respondent's motion to dismiss for lack of jurisdiction, filed on March 14, 1983, and heard on May 23, 1983. The sole issue for decision is whether the timely-mailing/timely-filing provisions of section 75021 apply where the taxpayer places the petition in the hands of a private courier service for hand-delivery to this Court.

Findings of...

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