In Uncategorized on 02/07/2018 at 16:48

It’s a slow day at the Glasshouse. That Obliging Jurist, Judge David Gustafson, has a designated hitter checklist for those litigants responding to a Graev reopening, and various judges are swallowing Judge Holmes’ Coffey decision (which he has revised in light of commentary from the litigants therein; “Settle Order on Notice,” anyone?) dealing with the wise Virgins (Islanders).

But Ch J L Paige (“Iron Fist”) Marvel is following precedent and allowing the parties to stip jurisdiction (despite Judge David Gustafson dissent in Pearson, as to which see my blogpost “Does Not the Wild Boar Break Cover Just as You’re Lighting a Weed?” 11/30/17) .

Here’s Frieda G. Oliner Irrevocable Trust, Marian Cohen, Trustee, Docket No. 12766-15, filed 2/7/18.

Marian and IRS agree that the envelope that reached the Glasshouse on the fourth day after the 90-day cutoff contained the petition, and showed a private postage meter mark of the last day of the 90 days. The four days apparently satisfied IRS that the envelope reached the Glasshouse, and the flailing date stampers and hard-laboring intake clerks who toil therein, in the usual time.

So Pearson? Yes, but.

“…because that petition arrived within the ordinary mailing time for an envelope properly addressed and sent by first class mail and bearing a timely U.S. Postal Service postmark date, the timely mailing/timely filing provisions of section 7502 apply.” Order, at p. 1.

So we are back to “as good as.” If the private frank, be it generated by private postage meter, or whatever, gets the petition to the Glasshouse in the same time as it would have gotten there had the USPS clerk hand-cancelled their own self, it’s good enough.

Judges Gustafson and Holmes will get their own posts seriatim, as my already-on-their-second-18-yr-old-Macallan colleagues would say.


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