LINDEMOOD v. COMMISSIONER

Docket Nos. 7075-74, 7076-74.

34 T.C.M. 839 (1975)

T.C. Memo. 1975-195

Walter N. Lindemood and Clara Lindemood v. Commissioner. Ramona T. Galeno v. Commissioner.

United States Tax Court.

Filed June 19, 1975.


Attorney(s) appearing for the Case

Gino P. Cecchi, 2134 Van Ness, San Francisco, Calif., for the petitioners. Warren Nemiroff, for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent filed a motion to dismiss for lack of jurisdiction in each of these two consolidated cases1 on September 26, 1974. The sole issue for our decision is whether the petition in each of the cases was timely filed.

Findings of Fact

Walter N. and Clara Lindemood (the Lindemoods) resided at Denison, Texas, at the time their petition was filed. They...

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