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FISHMAN v. C. I. R.

No. 349, Docket 33705.

420 F.2d 491 (1970)

Irving and Helen FISHMAN, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals Second Circuit.

Decided January 7, 1970.

Attorney(s) appearing for the Case

Morton L. Ginsberg, New York City, for petitioners-appellants.

John A. Townsend, Dept. of Justice, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Tax Division, Dept. of Justice, Washington, D. C., Lee A. Jackson and Thomas L. Stapleton, Washington, D. C., on the brief), for respondent-appellee.

Before FRIENDLY, SMITH and ANDERSON, Circuit Judges.

PER CURIAM.

This is an appeal from an order of the Tax Court of the United States, Charles R. Simpson, Judge, dismissing appellants' petition for a redetermination of a tax deficiency (for 1964) as untimely filed and thus for lack of jurisdiction. 51 T.C. 869 (1969). The Commissioner mailed appellants notice of tax deficiency on June 7, 1967. 26 U.S.C. § 6213(a) allows 90 days for a taxpayer to petition the Tax Court for...

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