HINOJOS v. COMMISSIONER

Docket No. 5593-95.

72 T.C.M. 497 (1996)

T.C. Memo. 1996-397

Ruben G. Hinojos, Jr. v. Commissioner.

United States Tax Court.

Filed August 26, 1996.


Attorney(s) appearing for the Case

Ruben G. Hinojos, Jr., pro se. Shari C. Mauney, for the respondent.


MEMORANDUM OPINION

COUVILLION, Special Trial Judge:

This case is before the Court on respondent's motion to dismiss for lack of jurisdiction under Rule 40. The basis for the motion is that the petition was not timely filed under section 6213(a).1

Respondent determined the following deficiencies in and additions to petitioner's Federal income taxes:

                                   Additions to Tax
                    
                    
                    

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