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HOLLISTER v. COMMISSIONER

Docket Nos. 6674-78, 6675-78, 6676-78.

38 T.C.M. 139 (1979)

T.C. Memo. 1979-35

Sidney J. Hollister and Roberta C. Hollister v. Commissioner.

United States Tax Court.

Filed January 24, 1979.

Attorney(s) appearing for the Case

Arthur R. Karstaedt III, 315 Symes Bldg., Denver, Colo., for the petitioners. Donald T. Rocen, for the respondent.

Memorandum Opinion

DRENNEN, Judge:

This matter is before the Court on respondent's motion to dismiss for lack of jurisdiction filed October 23, 1978. Respondent contends that the petitions herein were not filed within the period prescribed by section 6213(a), I.R.C. 19542 and consequently the Court has no jurisdiction.

Respondent determined the following deficiencies and...

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