1. Home
  2. Browse Decisions
  3. T.C.
  4. 70 T.C.
  5. 70 T.C. 712 (1978)
 

WIESE v. COMMISSIONER

Docket No. 11614-77.

70 T.C. 712 (1978)

WILLIAM M. WIESE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 17, 1978.

Attorney(s) appearing for the Case

Jerry D. Sparks, for the petitioner.

Steven S. Brown, for the respondent.

OPINION

WILES, Judge:

This matter is before the Court on respondent's "Motion to Dismiss for Lack of Jurisdiction" filed December 22, 1977. Respondent contends that the petition herein was not filed within the period prescribed by section 6213(a).1

Respondent determined income tax deficiencies of $3,648 and $1,152 for 1972 and 1973, respectively, and additions to tax under section 6651(a) in the amounts of $36...

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