1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 63 T.C.M.
  5. 63 T.C.M. 3146 (1992)
 

BILL WRIGHT TOYOTA, INC. v. COMMISSIONER

Docket No. 22854-90.

63 T.C.M. 3146 (1992)

T.C. Memo. 1992-344

Bill Wright Toyota, Inc. v. Commissioner.

United States Tax Court.

Filed June 15, 1992.

Attorney(s) appearing for the Case

Stephen H. Boyle, 1430 Truxtun Ave., Bakersfield, Calif., for the petitioner. Terri A. Merriam, for the respondent.

Memorandum Opinion

NAMEROFF, Special Trial Judge:

This case is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction on the grounds of an untimely filed petition. Respondent contends the notice of deficiency for petitioner's table year ending October 31, 1986, was mailed via certified mail to petitioner's last known address on July 11, 1990, as evidenced by respondent's certified mailing list (Form 3877) and the notice

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