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THE MANCHESTER GROUP v. C.I.R.

No. 95-70422.

113 F.3d 1087 (1997)

THE MANCHESTER GROUP; Subsidiaries, Formerly Torrey Development Corporation, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided May 19, 1997.

Attorney(s) appearing for the Case

J. Clancy Wilson, L. Maxwell Anastopulos, San Diego, California, for petitioners-appellants.

Gary R. Allen, David E. Carmack, John A. Nolet, Tax Division, United States Department of Justice, Washington, D.C., for respondent-appellee.

Before: BROWNING, THOMPSON, and THOMAS, Circuit Judges.

OPINION

PER CURIAM.

Does the Tax Court have jurisdiction to consider a motion for leave to file a motion to vacate where a taxpayer mailed the motion within the time for filing, but the motion was received after the time for filing had passed? The answer is "yes."

FACTS

The Commissioner of Internal Revenue ("Commissioner") mailed a tax deficiency notice to The Manchester...

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