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ESTATE OF McKAIG v. COMMISSIONER

Docket No. 3729-68.

51 T.C. 331 (1968)

ESTATE OF FRANCIS P. McKAIG, JR., DECEASED, AND NETTIE M. McKAIG, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 3, 1968.

Attorney(s) appearing for the Case

William A. Brown, for the petitioners.

Andrew S. Coxe, for the respondent.

OPINION

DRENNEN, Judge:

This matter is before the Court on respondent's motion to dismiss the petition filed by Nettie M. McKaig for lack of jurisdiction on the ground that the petition was not filed within 90 days after the deficiency notice was allegedly mailed to an old address of petitioner and her deceased husband.

Respondent's motion was calendared for hearing in Washington. Pursuant to Rules...

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