KINSEY v. COMMISSIONER

Docket No. 3713-80.

41 T.C.M. 1170 (1981)

T.C. Memo. 1981-144

William G. Kinsey and Doris L. Kinsey v. Commissioner.

United States Tax Court.

Filed March 26, 1981.


Attorney(s) appearing for the Case

William G. Kinsey, pro se, Moultrie, Ga. Ann Schulman, for the respondent.


Memorandum Findings of Fact and Opinion

EKMAN, Judge:

Respondent filed a motion to dismiss this case for lack of jurisdiction on the ground that the petition was not timely filed. A hearing on the motion was held in Dallas, Texas, on January 12, 1981. At the conclusion of the hearing the Court took the motion under advisement. The issue is whether this Court has jurisdiction to decide this case.

Findings of Fact

On July 17, 1979, respondent...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases