GRUBART v. COMMISSIONER

Docket No. 2800-78.

39 T.C.M. 283 (1979)

T.C. Memo. 1979-409

Harold W. Grubart v. Commissioner.

United States Tax Court.

Filed September 27, 1979.


Attorney(s) appearing for the Case

Harold W. Grubart, pro se, 15 East 48th St., New York, N.Y. Joan Ronder Domike, for the respondent.


Memorandum Findings of Fact and Opinion

WILBUR, Judge:

On April 14, 1978, respondent filed a motion to dismiss this case for lack of jurisdiction on the ground that the petition was not filed within the 90-day statutory period prescribed by sections 6213(a)1 and 7502. Petitioner timely filed written objections to such motion and a hearing was held on the motion in New York, New York, on October 16, 1978.

Respondent determined...

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