Walter N. Lindemood and Clara Lindemood v. Commissioner of Internal Revenue, Ramona T. Galeno v. Commissioner of Internal Revenue

The taxpayers in these consolidated cases appeal from orders of the Tax Court dismissing their petitions for redetermination of deficiencies assessed by the Internal Revenue Service (IRS). Because the petitions were not filed within 90 days of the mailing of the notices of deficiency, as required, by 26 U.S.C. § 6213 (a) the Tax Court dismissed them for lack of jurisdiction. Pursuant to 26 U.S.C. § 7482 , we have jurisdiction to hear the taxpayers’ appeals. We affirm the decision of the Tax Court, which is reported at 34 CCH Tax Ct.Mem.Dec. 839 (1975).

On May 10, 1974, the IRS mailed to Walter and Clara Lindemood a notice of deficiency in federal income taxes for the years 1971 and 1972 in the amounts of $1,759.65 and $1,654.85 respectively. Under 26 U.S.C. § 6213 (a), the 90-day period within which they could file a timely petition for redeter-mination with the Tax Court expired on August 8, 1974. The Lindemoods deposited their petition in the United States mails on August 5, 1974, in San Francisco, California. Although the normal delivery time for first-class mail sent from San Francisco to Washington, D. C., is three days, their petition was not received by the Tax Court until…