PATTERSON v. COMMISSIONER

Docket No. 3886-68.

31 T.C.M. 324 (1972)

T.C. Memo. 1972-82

Samuel F. Patterson v. Commissioner.

United States Tax Court.

Filed April 5, 1972.


Attorney(s) appearing for the Case

Samuel F. Patterson, pro se, General Delivery, San Francisco, Calif. Joel A. Sharon, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioner's Federal income tax for 1964, 1965, and 1966 in the amounts of $886.15, $1,271.81, and $479, respectively. On October 8, 1971, the Court entered an order dismissing for lack of jurisdiction the petition as it related to 1964 because it was not filed within the time prescribed by section 6213(a).1 The only issue for decision...

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