McGUIRE v. COMMISSIONER

Docket No. 1223-69SC.

52 T.C. 468 (1969)

JULIE K. McGUIRE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 17, 1969.


Attorney(s) appearing for the Case

Julie K. McGuire, pro se.

Richard C. Schwartz and Richard H. M. Hickok, for the respondent.


OPINION

DRENNEN, Judge:

A notice of deficiency in income tax for the calendar year 1965, dated September 20, 1968, was addressed to petitioner outside the United States and mailed on September 20, 1968. A petition, properly executed by petitioner, seeking a redetermination of the deficiency was filed in this Court on March 17, 1969, having been received by mail in an envelope bearing a postmark dated March 14, 1969.

On April 14, 1969, respondent...

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