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BOOHER v. COMMISSIONER

Docket No. 30170-81.

45 T.C.M. 1246 (1983)

T.C. Memo. 1983-193

William C. Booher v. Commissioner.

United States Tax Court.

Filed April 11, 1983.

Attorney(s) appearing for the Case

John E. O'Brien, 2600 S. Loop West, Houston, Tex., for the petitioner. Dennis R. Onnen, for the respondent.

Memorandum Opinion

WHITAKER, Judge:

This case is before the Court on respondent's motion to dismiss for lack of jurisdiction. The sole issue for decision is whether the petition in this case was filed within the 90-day period prescribed by section 6213(a).1

On September 11, 1981, respondent mailed to petitioner at his last known address, in Houston, Texas, by certified mail, the statutory

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