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DEUTSCH v. C. I. R.

No. 804, Docket 79-4004.

599 F.2d 44 (1979)

David DEUTSCH, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided May 30, 1979.

Attorney(s) appearing for the Case

Martin S. Echter, Washington, D. C. (Ira M. Lowe, Washington, D. C., of counsel), for petitioner-appellant.

Mary L. Jennings, Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Daniel F. Ross, Attys., Tax Div., Dept. of Justice, Washington, D. C., of counsel), for respondent-appellee.

Before OAKES and GURFEIN, Circuit Judges, and PIERCE, District Judge.

PIERCE, District Judge:

This is an appeal from the dismissal of a petition to the United States Tax Court on the ground that the petition was untimely filed.

On June 29, 1977, the Internal Revenue Service issued a notice of deficiency to the taxpayer David Deutsch for a total of $27,006.68. On October 12, 1977, 105 days after issuance of the notice, the Tax Court received and filed as a petition a copy of a letter...

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