HYDRUSKO v. COMMISSIONER

Docket No. 13311-81.

43 T.C.M. 824 (1982)

T.C. Memo. 1982-139

Stanley A. Hydrusko and Irene D. Hydrusko v. Commissioner.

United States Tax Court.

Filed March 22, 1982.


Attorney(s) appearing for the Case

Philip L. Nadler, 209 Century Park East, Los Angeles, Calif., for the petitioners. Claire Priestley-Cady, for the respondent.


Memorandum Opinion

FORRESTER, Judge:

This matter comes before the Court on respondent's motion to dismiss for lack of jurisdiction on the ground that the petition herein was filed after the expiration of the statutory 90-day response period under section 6213(a).1

Petitioners are husband and wife who resided in Mountain View, California, at the time their petition herein was filed.

Respondent timely mailed the...

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