¶1*77Felice Di Prospero, San Francisco, Cal., in pro. per.
¶2Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Helen Goodner, Virginia H. Adams and Sumner Redstone, Sp. Assts. to Atty Gen., for respondent.
¶3Before STEPHENS, HEALY and BONE, Circuit Judges.
¶5On January 9, 1948, the Commissioner of Internal Revenue mailed a notice of tax deficiency for the years 1942 to 1945 to petitioner. The applicable law1 permits the taxpayer to file a petition for redetermination of the deficiency with the Tax Court within 90 days of the mailing of the notice, the 90th day in this case being April 8, 1948. On April 6, petitioner’s counsel mailed the petition, air mail, special delivery, from San Francisco. The petition arrived in Washington D. C., at about 2:45 on the afternoon of April 8th and the messenger bearing the petition, arrived at the Tax Court after its normal closing hour of 5:15 p. m.2 The petition was then returned to the Post Office and delivered the following, or 91st day. The Tax Court dismissed the petition for lack of jurisdiction and petitioner now petitions his court for review of that order.
¶6There is, at this late date, little doubt that the 90 day requirement is jurisdictional.3 26 U.S.C.A. § lili4 author*78izes the Tax Court to prescribe rules for the conduct of its own practice and procedure. These rules have the force and effect of law.2 …5 Thus it was necessary that the petition be filed before the closing of business, i. e., 5:15 p. m,, on the 90th day. This was not done.
¶7The decision of the Tax Court is affirmed.
¶8Judge STEPHENS did not participate in the decision.