AUGUST v. COMMISSIONER

Docket No. 4757-69.

54 T.C. 1535 (1970)

RAYMOND S. AUGUST, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 28, 1970.


Attorney(s) appearing for the Case

Erwin E. Cooper, for the petitioner.

Joel Gerber, for the respondent.


OPINION

DAWSON, Judge:

On October 30, 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 notice of deficiency was mailed to petitioner, as provided by section 6213(a), I.R.C. 1954. Upon petitioner's objection to the motion, it was eventually calendared for hearing at Boston, Mass., on May 25, 1970.1

A notice of deficiency...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases