HINMAN v. COMMISSIONER

Docket No. 10089-77.

37 T.C.M. 573 (1978)

T.C. Memo. 1978-133

Noel B. Hinman v. Commissioner.

United States Tax Court.

Filed April 4, 1978.


Attorney(s) appearing for the Case

Noel B. Hinman, pro se, 231 Detroit St., Hammond, Ind. Michael Rusnak, for the respondent.


Memorandum Opinion

WILES, Judge:

On November 11, 1977, respondent filed a motion to dismiss on the ground that the Court lacks jurisdiction. The sole issue is whether the petition was timely filed.

Petitioner's legal residence was in Hammond, Indiana, when he filed his petition in this proceeding.

On June 20, 1977, respondent sent a deficiency notice to petitioner at his last known address. On September 29, 1977, the petition was received...

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