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MONASMITH v. COMMISSIONER

Docket No. 11517-77.

38 T.C.M. 60 (1979)

T.C. Memo. 1979-19

Allan B. Monasmith and Carol Monasmith v. Commissioner.

United States Tax Court.

Filed January 10, 1979.

Attorney(s) appearing for the Case

Allan B. Monasmith, pro se, P.O. Box 569, Parker, Ariz. Brad S. Ostroff, for the respondent.

Memorandum Opinion

DRENNEN, Judge:

This case is presently before the Court on respondent's motion to dismiss for lack of jurisdiction because the petition was not filed within the 90 days after the mailing of the notice of deficiency provided in section 6213, I.R.C. 1954.1

Respondent determined a deficiency in the amount of $1,358.92 in petitioners' income tax for the calendar year 1975 and mailed a notice of deficiency...

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