TRIMBLE v. COMMISSIONER

Docket No. 33438-87.

57 T.C.M. 1256 (1989)

T.C. Memo. 1989-419

Robert H. Trimble v. Commissioner.

United States Tax Court.

Filed August 14, 1989.


Attorney(s) appearing for the Case

David C. Allie, 1900 Yorktown, Houston, Tex. and Paul J. Coselli, 14911 Bellfall Ct., Houston, Tex., for the petitioner.

Ana G. Cummings and Richard T. Cummings, for the respondent.


Memorandum Findings of Fact and Opinion

WHALEN, Judge.

This case is before the Court to decide cross motions to dismiss for lack of jurisdiction. Respondent's motion says that the Court lacks jurisdiction because petitioner filed his petition more than 90 days after the mailing of the notice of deficiency, contrary to the requirements of section 6213(a).1 Petitioner's motion says that respondent did not mail a valid notice of...

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