Eugene G. & Lorraine B. Feistman v. Commissioner of Internal Revenue

The instant appeal presents a threshold jurisdictional question. Inasmuch as we conclude appellants did not file a timely notice of appeal from the Tax Court’s adverse judgment, we do not reach the merits of appellants’ claim and dismiss their appeal.

I. FACTS

The Commissioner, appellee herein, asserted deficiencies against taxpayers for the years 1968-1971. Several issues were resolved through negotiations between the parties; the remaining issues were tried before the Tax Court. In an opinion filed November 12,1974, the Tax Court held that a deficiency did exist, but withheld entry of judgment until the parties submitted computations as to the amount of the deficiency. Rule 155, Rules of Practice and Procedure, U. S. Tax Court.

On February 19, 1975, the Commissioner submitted computations. On February 26 taxpayers were notified that their response was due by March 21 and that a hearing would be held March 26. Taxpayers responded on March 10. Their response offered no alternative computations; instead, taxpayers sought to relitigate the substantive issues. In their response, taxpayers requested that the record be transmitted to this court after the March 26 hearing. We refer…