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ARLINGTON CORPORATION v. COMMISSIONER

Docket No. 20109.

8 T.C.M. 504 (1949)

The Arlington Corporation, Transferee v. Commissioner.

United States Tax Court.

Entered May 20, 1949.

Attorney(s) appearing for the Case

Hal Lindsay, Esq., and O. P. Allen, C. P. A., for the petitioner. Bernard D. Hathcock, Esq., for the respondent.

Memorandum Opinion

HARLAN, Judge:

This matter comes before this Court on two motions to dismiss filed by the Commissioner. The first motion relies on the fact that the petition was not filed within 90 days after the mailing of the notice of deficiency and transferee liability. The second motion, which was filed on the day of the hearing, is based on the grounds that the petition was not from either a notice of deficiency or a notice of liability within the...

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