BUDLONG v. COMMISSIONER

Docket No. 6359-70SC.

58 T.C. 850 (1972)

CULVER M. BUDLONG AND ROSEMARY P. BUDLONG, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 16, 1972.


Attorney(s) appearing for the Case

Culver M. Budlong, pro se.

David W. Winters, for the respondent.


IRWIN, Judge:

Respondent determined a deficiency in petitioners' income taxes for calendar year 1968 in the amount of $334.27. Respondent has filed a motion to dismiss this case for lack of jurisdiction on the ground that the petition to this Court for redetermination of the deficiency was not timely filed by petitioners.

FINDINGS OF FACT

Some of the facts have been stipulated and are so found. These...

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