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HOUGHTON v. COMMISSIONER

Docket No. 6620-66.

48 T.C. 656 (1967)

JACK D. HOUGHTON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 8, 1967.

Attorney(s) appearing for the Case

Warde H. Erwin, for the petitioner.

Harold E. Patterson, for the respondent.

DAWSON, Judge:

On February 10, 1967, respondent filed a motion to dismiss the petition in this proceeding for lack of jurisdiction because it was not filed within 90 days after the mailing of the notice of deficiency, as provided by section 6213(a), I.R.C. 1954.1 On February 17, 1967, the Court entered an order stating that the case would be dismissed unless the petitioner filed written objections to respondent's motion. On March...

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