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McCORMICK v. COMMISSIONER

Docket No. 176-70SC.

55 T.C. 138 (1970)

HARVEY L. McCORMICK, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 26, 1970.

Attorney(s) appearing for the Case

Harvey L. McCormick, pro se.

Ferdinand J. Lotz III, for the respondent.

FEATHERSTON, Judge:

This matter is before the Court on respondent's motion to dismiss for lack of jurisdiction on the ground that the petition was filed more than 90 days after the mailing of the notice of deficiency. See sec. 6213(a).1 Harvey L. McCormick (hereinafter petitioner), a legal resident of Henrietta, N.Y., at the time the petition was filed, objects to respondent's motion, contending that the notice of deficiency was...

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