Saturday, September 5, 2015
Guralnik v. Commissioner, No. 4358-15L (Sept. 3, 2015):
[I]n the case at hand the closing of both District and Federal government offices, specifically including the Tax Court, because of a winter snowstorm, together with the fact that the Tax Court does not maintain an after-hours "drop-box" and does not presently allow petitions to be filed electronically, means that the Tax Court's clerk's office was inaccessible on the day of the winter snowstorm. Under such circumstances we find it inconceivable that Congress would have intended, absent a specific statutory provision requiring otherwise, to bar a taxpayer who fails to anticipate on a Friday that the Government will decide to close a filing office on the first workday of the following week on account of a snowstorm. See In re Swine Flu Immunization Prod. Liab. Litig., 880 F.2d at 1445; United Mine Workers v. Dole, supra. Because there is no such specific statutory provision requiring otherwise, we will deny respondent's motion, as supplemented.
For my daughter's perspective on snow days, see here.