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McCALL v. COMMISSIONER

Docket No. 19162-81.

44 T.C.M. 62 (1982)

T.C. Memo. 1982-315

Robert R. McCall and Martha G. McCall v. Commissioner.

United States Tax Court.

Filed June 7, 1982.

Attorney(s) appearing for the Case

William B. Shearer, Jr., and Patrick Henry, 1800 Century Bldg., Atlanta, Ga., for the petitioners. Bettie N. Ricca, for the respondent.

Memorandum Opinion

WILES, Judge:

This case is before the Court on respondent's motion to dismiss for lack of jurisdiction filed on September 21, 1981. A hearing on this motion was held on January 26, 1982, in Atlanta, Georgia. Respondent contends that the petition herein was not filed within the period prescribed in section 6213(a).1

Petitioners Robert R. McCall and Martha G. McCall, husband and wife, resided in LaGrange...

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