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OSWALD v. COMMISSIONER

Docket No. 11905-94.

69 T.C.M. 1666 (1995)

T.C. Memo. 1995-17

Charles J. Oswald, Jr. v. Commissioner.

United States Tax Court.

Filed January 17, 1995.

Attorney(s) appearing for the Case

Charles J. Oswald, Jr., pro se. Kevin Curran and Paul L. Dixon, for the respondent.

Memorandum Opinion

ARMEN, Special Trial Judge.

This case is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction. The issue for decision is whether Charles J. Oswald, Jr. (petitioner) filed his petition for redetermination within the 90-day period prescribed by sections 6213(a) and 7502.1

Background

On March 24, 1994, respondent mailed a notice of deficiency to petitioner. In the...

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