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MITTELDORFER STRAUS, INC. v. COMMISSIONER

Docket No. 10263-79.

39 T.C.M. 723 (1979)

T.C. Memo. 1979-503

Mitteldorfer Straus, Inc. v. Commissioner.

United States Tax Court.

Filed December 13, 1979.

Attorney(s) appearing for the Case

Edward H. Stern, for the petitioner. Alan I. Appel, for the respondent.

Memorandum Opinion

DRENNEN, Judge:

This case is presently before the Court on respondent's motion to dismiss for lack of jurisdiction. Respondent contends that the petition herein was not filed within the 90-day period prescribed by section 6213(a), I.R.C. 1954.1

Petitioner had its principal office in New York, N.Y., when the petition herein was filed. Respondent determined deficiencies in petitioner's corporate income...

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