COWAN v. COMMISSIONER

Docket No. 4038-69.

54 T.C. 647 (1970)

JULES COWAN AND YETTA COWAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 26, 1970.


Attorney(s) appearing for the Case

Mark Pastor, for petitioner Jules Cowan.

Loren P. Oakes, for the respondent.


SCOTT, Judge:

On September 19, 1969, respondent filed a motion to dismiss the petition in this case for lack of jurisdiction on the ground that the petition was not filed within 90 days after the mailing on May 7, 1969, of the notice of deficiency which determined deficiencies in petitioners' income tax and additions to tax for the calendar years 1960 through 1964. On September 24, 1969, this Court entered an order to the effect that the case would be dismissed...

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