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ESTATE OF MOFFAT v. COMMISSIONER

Docket No. 7255-65.

46 T.C. 499 (1966)

ESTATE OF FRANK EVEREST MOFFAT, DECEASED, GEORGE GARFUNKEL, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 7, 1966.

Attorney(s) appearing for the Case

Raymond M. Pezzo, for the petitioner.

Bernard Goldstein, for the respondent.

OPINION

DAWSON, Judge:

On February 16, 1966, respondent filed a motion to dismiss the petition in this proceeding for lack of jurisdiction because it was not filed within 90 days after the mailing of the notice of deficiency, as provided by section 6213(a) of the Internal Revenue Code of 1954. On February 28, 1966, the Court entered an order which reads, in part, as follows:

ORDERED: That this case...

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