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McCOMB v. COMMISSIONER

Docket No. 5923-90.

61 T.C.M. 2702 (1991)

T.C. Memo. 1991-233

Betty L. McComb v. Commissioner.

United States Tax Court.

Filed May 28, 1991.

Attorney(s) appearing for the Case

William A. Hoy, 1500 Amarillo Natl. Bank Bldg., for the petitioner. James R. Turton, for the respondent.

Memorandum Findings of Fact and Opinion

WRIGHT, Judge:

This case is before the Court on cross-motions to dismiss for lack of jurisdiction. Petitioner contends that jurisdiction is lacking because respondent failed to issue a valid deficiency notice within the period for assessment set forth in section 6501(a).1 Respondent argues that this Court lacks jurisdiction because petitioner failed to file a timely petition. The sole issue...

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