United States Tax Court.
Memorandum Findings of Fact and Opinion
WHALEN, Judge:
This case is before the Court on cross motions to dismiss for lack of jurisdiction. Respondent argues that the petition must be dismissed as untimely because petitioner did not file it within 90 days after the mailing of the notice of deficiency, as required by section
Let's get started
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.
