EISENBERG v. COMMISSIONER

Docket No. 20573-82.

47 T.C.M. 729 (1983)

T.C. Memo. 1983-767

Murray Eisenberg v. Commissioner.

United States Tax Court.

Filed December 21, 1983.


Attorney(s) appearing for the Case

Miriam F. Miquelon and Kris Daniel, 20 N. Clark St., Chicago, Ill. 60602, for the petitioner. Eileen Murphy and Carleton E. Knechtel, for the respondent.


Memorandum Opinion

HAMBLEN, Judge:

This matter is before the Court on respondent's motion to dismiss for lack of jurisdiction. Respondent's motion is based upon the alleged failure of petitioner to file his petition in this Court within 90 days of issuance of respondent's statutory notice of deficiency, as required by section 62131 or section 7502. Respondent's motion was filed on October 15, 1982, and heard on January 20, 1983...

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