1. Home
  2. Browse Decisions
  3. T.C.
  4. 89 T.C.
  5. 89 T.C. 321 (1987)
 

MAGAZINE v. COMMISSIONER

Docket No. 39207-86.

89 T.C. 321 (1987)

MARY O. MAGAZINE, F.K.A. MARY O. BANKS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 20, 1987.

Attorney(s) appearing for the Case

Sidney A. Soltz, for the petitioner.

Susan Wynne and David R. Cohen, for the respondent.

GERBER, Judge:

This matter comes to us because of respondent's motion to dismiss for lack of jurisdiction. The statutory notice of deficiency bears the date "Mar. 29, 1983" and the petition herein was filed on October 2, 1986, more than 3 years beyond the 90-day period set forth in section 6213.1 Petitioner, acknowledging that the petition would be untimely if a valid notice was actually mailed on the date alleged, objects to respondent...

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