BRAUN v. COMMISSIONER

Docket No. 756-69.

28 T.C.M. 1175 (1969)

T.C. Memo. 1969-221

Philip Braun and Laura Braun v. Commissioner.

United States Tax Court.

Filed October 16, 1969.


Attorney(s) appearing for the Case

William Spilky, 170 Broadway, New York, N. Y., for the petitioners. Marvin A. Fein, for the respondent.


Memorandum Opinion

DAWSON, Judge:

On April 21, 1969, 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) of the Internal Revenue Code of 1954. On April 23, 1969, the Court entered an order which reads, in part, as follows:

ORDERED that this case be dismissed for lack of jurisdiction unless...

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