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ESTATE OF BISKIS v. COMMISSIONER

Docket No. 287-00.

81 T.C.M. 1531 (2001)

T.C. Memo. 2001-94

Estate of Kestutis Biskis, Deceased, Meilute Biskis, Independent Administrator and Meilute Biskis v. Commissioner.

United States Tax Court.

Filed April 17, 2001.

Attorney(s) appearing for the Case

Dominic S. Rizzo, for the petitioners.

Marie E. Small, for the respondent.

MEMORANDUM OPINION

PANUTHOS, Chief Special Trial Judge.

This case is before the Court on petitioners' Motion to Dismiss for Lack of Jurisdiction filed pursuant to Rule 40.1 Petitioners contend that we lack jurisdiction because the notice of deficiency was invalid. Further, petitioners argue that respondent is barred from proceeding in this case because the 3-year statute of limitations period provided by section 6501(a) expired...

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