RUEGSEGGER v. COMMISSIONER

Docket No. 3057-76.

68 T.C. 463 (1977)

PAUL RUEGSEGGER AND FREYA D. RUEGSEGGER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 11, 1977.


Attorney(s) appearing for the Case

Warren Kahn, for the petitioners.

Jack H. Klinghoffer, for the respondent.


OPINION

IRWIN, Judge:

This matter is before us on respondent's "Motion to Dismiss for Lack of Jurisdiction" filed May 25, 1976. It is respondent's contention that the petition in this case was not filed within the time prescribed by section 6213(a) of the Internal Revenue Code of 1954.1

Respondent mailed a statutory notice of deficiency to petitioners on January 9, 1976. The last day for timely filing a petition...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases