McSHANE v. COMMISSIONER

Docket No. 9820-93.

66 T.C.M. 1668 (1993)

T.C. Memo. 1993-604

Donald B. McShane v. Commissioner.

United States Tax Court.

December 21, 1993.


Attorney(s) appearing for the Case

Scott P. Borsack, for the petitioner. Pamela S. Wilson, for the respondent.


Memorandum Opinion

LARO, Judge:

This matter is before the Court on respondent's motion to dismiss for lack of jurisdiction. The issue for decision is whether Donald B. McShane (petitioner) filed his petition for redetermination with this Court within the time prescribed in section 6213(a).1

Background

On May 5, 1992, respondent issued petitioner a 30-day letter. By letter dated June 26, 1992, Scott Borsack...

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