This is, as I have repeatedly and consistently stated, a non-political blog. My political views are no secret; but I air them in a different place. Therefore I make no mention here of the Supremes’ decision in Whole Woman’s Health v. Hellerstedt.
That said, woman’s health is of great interest to me, as I have a sister, a wife, two daughters, two granddaughters, and my other relatives and friends who are women number in the dozens.
But here’s the sad tale of Ashley R. Kruse & Jeffery W. Kruse. Docket No. 7166-16S, filed 6/27/16.
Ashley’s and Jeff’s petition is a day late and more than a dollar short.
It’s Ashley’s situation that gave rise to the blown SOL.
Ch J L. Paige (“Iron Fist”) Marvel tells the tale: “…(1) due to her pregnancy, Mrs. Kruse incorrectly calculated the last date to file a timely petition as to the deficiency notice issued to petitioners…upon which this case is based; and (2) petitioners waited until the 90-day filing period expired in order to recover as much of their records as possible so as to better prepare their Tax Court case.” Order, at p. 1.
What Jeff was doing while Ashley was trying to gather documents and file their petition is not stated.
As for the effects of pregnancy upon mind and body, I defer to those who have experienced it. I have heard descriptions from my nearest-and-dearest, and while I am delighted with the results, I am told it’s not always a pleasure, to say the least.
Howbeit, the law is inflexible. Ashley and Jeff are out of Tax Court.
Perhaps Congress might wish to amend Section 6213(a) to help women in Ashley’s situation.