1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 51 T.C.M.
  5. 51 T.C.M. 587 (1986)
 

FIRST NATIONAL BANK OF BERESFORD v. COMMISSIONER

Docket No. 34434-84.

51 T.C.M. 587 (1986)

T.C. Memo. 1986-95

First National Bank of Beresford v. Commissioner.

United States Tax Court.

Filed March 10, 1986.

Attorney(s) appearing for the Case

Danny R. Smeins and Frank L. Farrar, for the petitioner. James C. Lanning, for the respondent.

Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent has moved for the dismissal of this case due to lack of jurisdiction premised upon the ground that a petition was not filed within 90 days of mailing of the statutory notice of deficiency as required in section 6213(a).1 Petitioner admits that its petition was filed 297 days after the notice was mailed, but counters that respondent did not send the notice to its...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases