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MADISON v. COMMISSIONER

Docket No. 68414.

28 T.C. 1301 (1957)

LUTHER A. MADISON AND ESTHER R. MADISON, HUSBAND AND WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 30, 1957.

Attorney(s) appearing for the Case

Walter K. Leong, Esq., for the petitioners.

Robert C. Whitley, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner filed a motion on August 13, 1957, to dismiss the petition in this case for lack of jurisdiction because the petition was not filed within 90 days after the mailing of the notice of deficiency, as provided by section 6213 (a) of the Internal Revenue Code of 1954. The motion was set for hearing and called for that purpose on September 18, 1957, at which time a memorandum in opposition to the motion was filed...

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