Case Name: Appeal of HATCH & BAILEY CO.
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1924-10-24
Citations: 1 B.T.A. 25
Docket Number: Docket No. 141
Parties: Appeal of HATCH & BAILEY CO.
Judges: Before GraupNer, LittletoN, and Smith.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 25–26

Head Matter:
Appeal of HATCH & BAILEY CO.
Docket No. 141.
Submitted October 15, 1924;
decided October 24, 1924.
Mark A. Ryan, Esq., for the taxpayer.
Arthur H. Delbert, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
Before GraupNer, LittletoN, and Smith.

Opinion:
Geaupner ;
The Commissioner has moved to dismiss the appeal in this case on the ground that it was not filed within 60 days after the mailing of the Commissioner's notice of deficiency and that, therefore, the Board is without jurisdiction.
The record discloses the following essential facts: The sixtieth day fell upon Sunday, September 7, 1924. Taxpayer's counsel mailed tbe petition at New York City on Saturday, September 6, and it was not delivered to the office of the Board until Monday, September 8 — 61 days after the Commissioner's notice of deficiency was mailed to the taxpayer.
The power of the Board to assume jurisdiction in a case such as this has been fully discussed in the Appeal of Sam Satovsky, 1 B. T. A., 22, and, on the authority of that case, the appeal is dismissed.