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WEINROTH v. COMMISSIONER

Docket No. 7531-79.

74 T.C. 430 (1980)

ABE WEINROTH AND ELEANOR E. WEINROTH, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 27, 1980.

Attorney(s) appearing for the Case

Mark Chazin, for the petitioners.

Francis J. Strapp and Bernard Mark, for the respondent.

OPINION

IRWIN, Judge:

This matter comes before us on respondent's motion to dismiss for lack of jurisdiction on the ground that the petition herein was filed after the 90-day period provided in section 6213.1 During the hearing on respondent's motion, petitioners also moved to dismiss for lack of jurisdiction on the ground that respondent failed to mail the statutory notice of deficiency to petitioners' last known address...

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