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KRELLMAN v. COMMISSIONER

Docket No. 7572-78.

39 T.C.M. 95 (1979)

T.C. Memo. 1979-367

Robert M. Krellman and Florence Krellman v. Commissioner.

United States Tax Court.

Filed September 10, 1979.

Attorney(s) appearing for the Case

Louis N. Porter, 225 Broadway, New York, N.Y., for the petitioners. Michael A. DeLuca, for the respondent.

Memorandum Findings of Fact and Opinion

CHABOT, Judge:

This proceeding is before us on respondent's motion to dismiss for lack of jurisdiction because the petition was not filed within the time prescribed by section 6213.1

Findings of Fact

When the petition in this case was filed, petitioners Robert M. Krellman (hereinafter sometimes referred to as "Robert") and Florence Krellman (hereinafter sometimes referred...

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