Anthony P. Skolski and Kathryne D. Skolski v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• allowing evidence other than that on the face of the postmark where the postmark was illegible but distinguishing cases where no postmark at all had been produced
• extrinsic evidence admissible to prove timely postmark where date of postmark is illegible
• “[I]t will be for the Tax Court upon remand to . . . make such finding upon this jurisdictional question [i.e., the timeliness of the petition] as the evidence warrants”

Source: CourtListener parenthetical corpus (CC0).