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MARVIN v. COMMISSIONER

Docket No. 397-63.

40 T.C. 982 (1963)

LANGDON P. MARVIN, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 18, 1963.

Attorney(s) appearing for the Case

Jules G. Korner III, for the petitioner.

Frederic S. Kramer, for the respondent.

OPINION

TIETJENS, Judge:

The matter is before us on a motion by the Commissioner to dismiss the case for lack of jurisdiction because the petition was filed January 25, 1963, more than 90 days after the mailing of the notice of deficiency. The petitioner also has a motion to dismiss. It is based on his contention that we lack jurisdiction because the notice of deficiency is invalid since it was not mailed...

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