Task: songer_trialpro

What follows is an opinion from a United States Court of Appeals. You will be asked a question pertaining to issues that may appear in any civil law cases including civil government, civil private, and diversity cases. The issue is: "Did the court's ruling on procedure at trial favor the appellant?" This includes jury instructions and motions for directed verdicts made during trial. Answer the question based on the directionality of the appeals court decision. If the court discussed the issue in its opinion and answered the related question in the affirmative, answer "Yes". If the issue was discussed and the opinion answered the question negatively, answer "No". If the opinion considered the question but gave a mixed answer, supporting the respondent in part and supporting the appellant in part, answer "Mixed answer". If the opinion does not discuss the issue, or notes that a particular issue was raised by one of the litigants but the court dismissed the issue as frivolous or trivial or not worthy of discussion for some other reason, answer "Issue not discussed". If the opinion considered the question but gave a "mixed" answer, supporting the respondent in part and supporting the appellant in part (or if two issues treated separately by the court both fell within the area covered by one question and the court answered one question affirmatively and one negatively), answer "Mixed answer". If the opinion either did not consider or discuss the issue at all or if the opinion indicates that this issue was not worthy of consideration by the court of appeals even though it was discussed by the lower court or was raised in one of the briefs, answer "Issue not discussed".

ORDER
BEFORE EDWARDS, ENGEL and MERRITT, Circuit Judges.
Taxpayers appeal from a judgment of the Tax Court dismissing taxpayers’ petition for redetermination of deficiency. The Tax Court dismissed on grounds that the petition was mailed one day later under 26 U.S.C. § 6213, which provides:
“Within 90 days . . . after notice of deficiency authorized in § 6212 is mailed . . the taxpayer may file a petition with the Tax Court for a redeter-mination of the deficiency.” (Emphasis added.)
The notice of deficiency to taxpayers was dated and mailed on April 30, 1976, and taxpayers’ petition for redetermination of deficiency was mailed on July 30, 1976, one day late under the statute. Therefore, the Tax Court ruled that it was without jurisdiction to redetermine the deficiency and we affirm. See Gradsky v. Commissioner of Internal Revenue, 218 F.2d 703 (6th Cir. 1954); DiViaio v. Commissioner of Internal Revenue, 176 U.S. App.D.C. 229, 232, 539 F.2d 231, 234 (1976). While the strict application of the 90-day rule may appear harsh on the surface, we should point out that taxpayers had an alternate means of challenging the Commissioner’s determination by paying the assessment and then suing for refund in the appropriate district court under 26 U.S.C. § 7422.
While we understand taxpayers’ argument that the best evidence of the date of mailing of the notice of deficiency would be the postmarked letter, that evidence, if it still exists, is solely within the control and possession of taxpayers and is not part of the record. The Commissioner has offered the next best evidence of mailing, namely, two receipts for certified mail bearing the date April 30, 1976.
On the basis of our review of the briefs and the record on appeal we therefore find that the issue below is unsubstantial and does not require oral argument. Rule 9, Rules of the United States Court of Appeals for the Sixth Circuit. Accordingly, it is ordered that the judgment of the Tax Court is hereby affirmed.

Question: Did the court's ruling on procedure at trial favor the appellant? This includes jury instructions and motions for directed verdicts made during trial.
A. No
B. Yes
C. Mixed answer
D. Issue not discussed
Answer:

Answer: A