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ESCALERA v. COMMISSIONER

Docket No. 9711-77.

38 T.C.M. 1194 (1979)

T.C. Memo. 1979-307

Raul G. Escalera v. Commissioner.

United States Tax Court.

Filed August 13, 1979.

Attorney(s) appearing for the Case

Ruth Edry Salek, for the respondent.

Memorandum Opinion

DAWSON, Judge:

This matter is before the Court on respondent's motion, filed April 30, 1979, to dismiss this case for lack of jurisdiction on the ground that the petition herein was not filed within the time prescribed by section 6213(a), Internal Revenue Code of 1954.1 Petitioner filed on May 25, 1979, a document entitled "Petition for Motion of Written Statement and Position and Dismissal for Lack of Jurisdiction...

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