ESTATE OF McELROY v. COMMISSIONER

Docket No. 15381-82.

082 T.C. 509 (1984)

ESTATE OF MARY B. McELROY, DECEASED, ROBERT BARNETT, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 22, 1984.


Attorney(s) appearing for the Case

Glade L. Hall and P. Gregory Giordano, for the petitioner.

Alan S. Beinhorn, for the respondent.


OPINION

SIMPSON, Judge:

This matter is before us on the parties' cross motions to dismiss for lack of jurisdiction. The petitioner claims that the notice of deficiency was invalid because it was not mailed to the last known address of the estate or to the proper estate representative. The Commissioner claims that the petition was not filed within 90 days after the mailing of the notice of deficiency. Sec. 6213(a), I.R.C. 1954.1<...

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