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ESTATE OF McGARITY v. COMMISSIONER

Docket No. 9434-78.

72 T.C. 253 (1979)

ESTATE OF STEPHEN B. McGARITY, DECEASED, ROBERT J. McGARITY AND OLA JEAN McGARITY GADRICH, EXECUTORS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 25, 1979.

Attorney(s) appearing for the Case

G. Hughel Harrison, for the petitioner.

Mark W. Nickerson, for the respondent.

OPINION

IRWIN, Judge:

This matter is before us on respondent's "Motion to Dismiss for Lack of Jurisdiction" filed September 11, 1978. It is respondent's contention that the petition in this case was not filed within the time prescribed by section 6213(a)1 of the Internal Revenue Code of 1954.

Respondent mailed a statutory notice of deficiency to petitioner on May 10, 1978...

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