OPINION
ARUNDELL, Judge:
Respondent mailed a notice of deficiency to petitioners on April 23, 1965. The 90-day period expired on Thursday, July 22, 1965, which was not a holiday in the District of Columbia. The petition was filed with the Court on July 23, 1965, the 91st day.
On September 23, 1965, the respondent filed a motion to dismiss for lack of jurisdiction.
On September 27, 1965, this Court "ORDERED: That this case be dismissed...
Let's get started
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.