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WILLIAMS v. COMMISSIONER

Docket No. 22377.

13 T.C. 257 (1949)

ROGER J. WILLIAMS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 24, 1949.

Attorney(s) appearing for the Case

Boris Schneeberg, Esq., for the petitioner.

R. C. Whitley, Esq., for the respondent.

OPINION.

TURNER, Judge:

This proceeding was heard on the respondent's motion to dismiss for lack of jurisdiction on the ground that the petition does not purport to be taken from a notice of deficiency, but from a revenue agent's report and a transmittal letter from the acting internal revenue agent in charge forwarding a copy of the report to the petitioner.

The original petition was filed on April 5, 1949, and an amended petition was filed...

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