GRAHAM v. COMMISSIONER

Docket No. 1121-74 S.

34 T.C.M. 329 (1975)

T.C. Memo. 1975-59

Barbara Graham v. Commissioner.

United States Tax Court.

Filed March 17, 1975.


Attorney(s) appearing for the Case

Barbara Graham, pro se., 5331 N. 30th St., Omaha, Neb. Edward J. Roepsch, for the respondent.


Memorandum Opinion

GOFFE, Judge:

Respondent filed a motion to dismiss the above-entitled case on the ground that the petition was not filed within the 90-day period prescribed by law. Petitioner filed objections and a hearing on the motion was held at Omaha, Nebraska, on September 16, 1974, Petitioner Barbara Graham, appearing pro se.

The petition was received by the Court on February 15, 1974, which was 337 days after the mailing of the statutory...

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